- -18 piece goods, and notions". However, Mr. Brennan testified that he was unable to state the industry petitioner was in, and was unsure whether petitioner was, in fact, in either the wholesale or the non-manufacturing industry. Mr. Brennan stated that he had little, if any, knowledge of petitioner's operations, and that there was no evidence that his statistics included any other converting operations comparable to petitioner's. In fact, petitioner in this case was not a wholesale operation, but rather a manufacturing operation with its work contracted out to other companies. Petitioner produced knitted fabric for garment manufacturers, and was not included in the SIC code that Mr. Brennan relied on, which specifically excluded knitted goods operations. Petitioner was properly included in the SIC code for manufacturers. The statistics that Mr. Brennan used from the Conference Board data, another survey he relied on in his report, are based on companies, all of which had annual sales of at least $60 million, while petitioner had sales of approximately $22 million in the year here in issue. The median average company in the ECS survey had sales of $1.7 billion, while only four companies in the survey had sales of less than $199 million. Even though Mr. Brennan categorized Mr. Penalba as the chief executive officer and Mrs. Penalba as the top financial executive, he had no information as to what duties each of the Penalbas actually performed for petitioner. From the job descriptions in Mr. Brennan's report, it is clear that Mr.Page: Previous 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 Next
Last modified: May 25, 2011