Dharma Enterprises - Page 11

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          compared with non-Nyingma employees.  Many of the Nyingma                   
          employees lived at the various Nyingma organizations.  Petitioner           
          estimated that it saved over $500,000 a year in labor costs                 
          because of Nyingma employees' below-market wages and efficiency.            
               During the years in issue, SMMT was continually being                  
          developed and revised.  Petitioner contributed to these revisions           
          by sharing its experiences with the use of SMMT.  Tulku wrote               
          some of the SMMT materials.  Maitland wrote an article about his            
          experiences with SMMT that became part of the SMMT materials                
          given to petitioner under the license.  In 1994, DM published               
          "Mastering Successful Work", written by Tulku, as a sequel to the           
          1978 "Skillful Means".  "Mastering Successful Work" is related to           
          SMMT and is based on the SMMT materials transmitted to petitioner           
          under the license agreement.  Members of the Nyingma                        
          organizations, other than petitioner, also applied Dharma in                
          their work.  For example, Maitland practiced Dharma principles as           
          dean of the Nyingma Institute, and employees of SMP had also                
          practiced skillful means, which SMP had licensed from DM.  SMMT             
          materials have been given to at least one other Nyingma                     
          organization which did not have a license agreement with DM or              
          pay either petitioner or DM for use of the materials.  During the           
          years in issue, petitioner did not market SMMT.  In 1995,                   
          petitioner held a 5-day seminar on SMMT, earning $7,500.                    
               As part of the 1990 amendment to the license agreement, DM             
          also agreed not to compete with petitioner in the commercial                
          printing industry for 5 years and to refer commercial customers             


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Last modified: May 25, 2011