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therein. We find that Messrs. Bennett and Sokol were
undercompensated in the years prior to those in issue.
Mr. Burns, respondent's expert, concluded that both Messrs.
Bennett and Sokol were undercompensated during the early years of
petitioner. Mr. Burns estimated that Mr. Bennett was
undercompensated a total of $479,912 for the years 1983 to 1988.
However, Mr. Burns concluded that Mr. Bennett's salary increase in
1989 more than recovered this prior undercompensation. In
addition, Mr. Burns estimated that Mr. Sokol was undercompensated a
total of $233,322 during the same period. In Mr. Sokol's case,
however, Mr. Burns calculated that the prior undercompensation was
not recovered until sometime in 1990.
The record reveals that both Messrs. Bennett and Sokol were
undercompensated as far back as 1980; however, Mr. Burns'
calculations for undercompensation only go back to 1983.
Additionally, Mr. Burns calculated the amount of undercompensation
using the same method he used to figure the reasonable compensation
for Messrs. Bennett and Sokol in the years in issue. We have
already explained why we have declined to apply Mr. Burns'
calculation to the years in issue. We likewise find his
determination of underpayment in the prior years to be low. We
find that the compensation paid to Messrs. Bennett and Sokol during
the years in issue was, in part, reimbursement of compensation
earned in prior years.
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