Sunbelt Clothing Company, Inc., f.k.a. Unprinted T-Shirt Warehouse, Inc. - Page 25

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          held similar positions.  Respondent contends that Mr. Wesolowski            
          and Mr. Bennett should therefore receive similar compensation.7             
               We do not agree, however, that either the companies or the             
          positions were that similar.  Pandora did 65 percent of its own             
          manufacturing, while petitioner contracted with outside                     
          manufacturers to provide all its products.  In addition, Mr.                
          Bennett performed many of the duties and was responsible for many           
          of the tasks that Mr. Wesolowski shared with or delegated to                
          other employees and managers.  Finally, we cannot ignore the fact           
          that Pandora went out of business in 1990, shortly after Mr.                
          Wesolowski left the company.  Consequently, we do not find the              
          comparisons of petitioner and Mr. Bennett to Pandora and Mr.                
          Wesolowski compelling.                                                      
               Petitioner's expert, Joseph P. Gallagher of the Hay Group,             
          an international management consulting firm, valued Messrs.                 
          Bennett's and Sokol's services under the "Hay Guide Chart-Profile           
          Method of Job Evaluation".  This methodology requires assigning             
          points to each executive for know-how, problem solving, and                 
          accountability associated with the job requirements and talents             
          of that executive and then comparing those points to a data base            

               7In his expert report, Mr. Wesolowski states that his base             
          salary was $150,000 and that he also received yearend contractual           
          incentives based on the performance of the company in addition to           
          stock options (which he did not exercise).  Although he provides            
          a hypothetical salary based on this plan, Mr. Wesolowski does not           
          state the exact compensation he received in any year.                       

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