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Mr. Penalba's duties included supervising the sales staff,
meeting with both salespeople and purchasers, and handling
product service.
Mr. Penalba frequently worked 15 to 18 hours a day, and Mr.
Penalba often worked weekends. Mr. Penalba worked approximately
80 to 100 hours per week during the year at issue. Mr. Penalba's
duties and responsibilities did not change dramatically from year
to year.
Mrs. Penalba was responsible for the daily operations of
petitioner. Mrs. Penalba secured credit to finance material
purchases and operations. Mrs. Penalba was also responsible for
recordkeeping and customer services. Mrs. Penalba was
responsible for confirming orders and seeing that purchase orders
were properly filled. In general, Mrs. Penalba was second in
authority in making policy decisions for petitioner, including
decisions with respect to production.
Although Mrs. Penalba's workload increased steadily from
1985 through 1991, the nature of her duties remained
substantially the same. Mrs. Penalba worked approximately 60 to
80 hours per week during the year at issue.
In 1987, Mr. Penalba developed several fabrics that became
very desirable in the industry. The most popular fabric that Mr.
Penalba developed was a cotton fabric with a Spandex polyurethane
or Lycra synthetic filament (the cotton/Lycra fabric). The
cotton/Lycra fabric was desirable because it gave an elastic
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