Medieval Attractions N.V - Page 71

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          A. Gelabert and Jose “Pepe” Sans (Sans).  The MTNV shareholders             
          loaned $100,000 to RC.  The loan was repaid between March and               
          June 1985.  The interest on the loans was paid from an MTNV                 
          account.  During the years in issue, RC’s “books and records”               
          were petitioners’ books and records.                                        
               In addition to A. Gelabert, Climent assembled other                    
          personnel in Spain to bring to the United States to assist with             
          the Florida operation.  These individuals included George                   
          Stonecrow (Stonecrow); Vicente Valiente, Jr. (Valiente, Jr.);               
          Jose “Pepe” Castro (Castro); and several knights (Tino Brana,               
          Victor Lara, Robin Brevik, and Javier Elvira).  Climent also had            
          140 crates of materials sent to Florida from Spain.  The                    
          materials included costumes, weapons, objects for the horses, and           
          decorations.                                                                
               By the end of 1982, Chavez was no longer involved in the               
          daily Florida operation that was run primarily by A. Gelabert and           
          Castro.  A. Gelabert was in charge of the castle construction,              
          aspects of the show, and the food and beverages.  A. Gelabert and           
          Castro also secured construction bids, worked with the banks on             
          loans, worked with the engineers and contractors, applied for               
          licenses and certificates such as employer identification numbers           
          and liquor licenses, procured services, paid bills, purchased               
          restaurant equipment, provided for the care of the horses, and              
          coordinated the kitchen design and construction.                            






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