- 29 - to their respective cities. Similarly, respondent explains that the city of Philadelphia offered to defer all stadium rental payments for a period of 10 years if the Saints agreed to relocate to Philadelphia. Hence, according to respondent and in light of these proposed rental terms, the terms of the 1975 Lease after the Second Lease Amendment were not more favorable to the lessee than those of comparable stadium leases. We are not persuaded by respondent's attempt to expand our focus with respect to the fair rental value of the 1975 Lease. Not only are the lease values advanced by respondent merely proposals, the record is insufficient for an analysis of the comparability of the facilities located in other cities. Respondent also attempts to refute petitioner's argument by directing our attention to the duration of the period during which the benefits stemming from the terms of the Second Lease Amendment were realized by the Mecom Group. Specifically, respondent maintains that the Mecom Group experienced little benefit from the terms of the Second Lease Amendment because that amendment preceded the sale of the team by 1 year. Additionally, respondent maintains that had the Mecom Group been unable to sell the team, it would not have benefited from the terms of the Second Lease Amendment for a period exceeding 1 year unless it exercised its option to extend an otherwise unfavorable lease. This is so, respondent explains, because the Second Lease Amendment preceded the expiration of the primary term of the 1975Page: Previous 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 Next
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