John W. Madden, Jr., et al. - Page 19

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          security on days that MCA is not using FGA.  MCA agreed to pay              
          the Museum $15,000 a year to help defray the Museum's expenses              
          incurred in arranging for these services.  Respondent argues that           
          the maintenance of FGA was a service rendered for the benefit of            
          the lessee.                                                                 
               We cannot agree with respondent's contention that the                  
          maintenance services went beyond what a landlord would normally             
          furnish in a lease for occupancy.  In fulfilling this obligation,           
          the Museum simply contracted with a landscaping company to main-            
          tain the grounds surrounding the amphitheater.  Further, the                
          evidence indicates that, after MCA took possession of the struc-            
          ture in 1988, the Museum did not provide, nor contract with a               
          third party to provide, security services for FGA.  Maintaining             
          the grounds surrounding a building is a service customarily                 
          rendered by lessors and is not an impermissible service for                 
          purposes of the regulation.                                                 
               Finally, respondent argues that the "best efforts" clause in           
          the Second Lease is an impermissible service for the benefit of             
          the lessee.  The clause states that the Museum will use its "best           
          efforts" to assist MCA in obtaining any permits or licenses, such           
          as those necessary for the sale of beer, wine, and spirits at               
          FGA.  Upon the advice of Baer Marks & Upham, a clause was added             
          to the Second Lease which specified that the Museum was required            
          to lend only such assistance as is usually and customarily                  
          rendered by landlords to tenants.  No evidence was adduced at               




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