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comparable company's chief executive officer, chief
operations/administrative officer, and marketing executive ranged
between $476,949 and $1,910,740 in 1990 and between $555,029 and
$776,349 in 1992. Wieder opined that the compensation petitioner
paid Ginger in 1990 and 1992 was reasonable.
c. Discussion
Respondent and respondent's expert have understated the
services provided by Ginger and have overstated the services
provided by Sawhill, Lawrence, Peterson, and Adams. Respondent
contends that the latter individuals were responsible for
petitioner's day-to-day operations. We do not agree with
respondent's characterization. The record indicates that Ginger
played the crucial role in petitioner's operations. Sawhill,
Lawrence, and Peterson completed relatively routine matters that
Ginger had delegated to them. They discussed anything out of the
ordinary with Ginger. Adams had limited authority over the
jobsites that he supervised, including the authority to hire and
terminate new employees on those sites. Ginger made all other
personnel decisions.
Petitioner did not have a strong managerial infrastructure
other than Ginger. Ginger effectively performed the roles of
chief executive officer, chief financial officer, chief
operations/administrative officer, and marketing executive.
Ginger's compensation should reflect the combined salaries of the
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