Berger Chevrolet, Inc. - Page 14

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            sales and offers credit insurance in respect of such sales.                                 
            Although the dealerships are not engaged generally in the                                   
            insurance business, they do deal with credit insurance to the                               
            limited extent that it relates to dealer-arranged financing.  As                            
            the record indicates, credit insurance is a small but                                       
            nevertheless an integral part of a dealership's business.  As a                             
            result, the manager commissions are an ordinary and necessary                               
            expense of the dealerships.                                                                 
                                                Decisions will be entered                               
                                          for petitioners.                                              

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Last modified: May 25, 2011