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Conditioning with Pinellas Industrial Development Corporation
(Pinellas).
Petitioners began purchasing air conditioning controls,
reversing valves, and solenoid coils from Ranco Controls of Plain
City, Ohio (Ranco), in March of 1981. They made the following
purchases from Ranco:
Dollar
Shipping Date Amount
July 29, 1981 $ 941.00
Aug. 16, 1983 1,303.61
Sept. 21, 1983 585.00
Sept. 21, 1983 4,930.00
Sept. 23, 1983 2,730.00
In dealing with Ranco, petitioners represented themselves as Joy
Smythe and Don King, president of King Marine.
Petitioners began purchasing compressors from Tecumseh
Products of Tecumseh, Michigan, in September of 1983. During
1983, petitioners made the following purchases from Tecumseh
Products:
Dollar
Date Charged Amount
Oct. 21, 1983 $14,978.52
Nov. 29, 1983 2,130.00
Dec. 19, 1983 62.27
During the years at issue, petitioners regularly placed
advertisements in boating publications. At least by December of
1983, petitioners advertised having 10 models of marine air
conditioners available.
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