United Cancer Council, Inc. - Page 62

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          W&H did not own or have any interest in the vendors who furnished           
          printing, mailing, telemarketing, or data processing services               
          under the Contract, nor did W&H own or have any interest in WIB             
          or Wiland.                                                                  
               The Art Department Company, a corporation owned by Watson              
          and Hughey, prepared mock-ups and layouts and performed other art           
          work-related services for W&H’s clients and for other customers.            
          Petitioner was billed at the rate of $25 per hour for the Art               
          Department Company services.                                                
               Washington Lists, a division of W&H, performed list                    
          brokerage services for petitioner.11  A list broker represents an           
          organization that wants to rent a mailing list from another                 
          organization.  One of Washington Lists’ functions as a list                 
          broker was to arrange for petitioner to use as lessee certain               
          mailing lists.  Washington Lists arranged these mailing list                
          rental transactions for petitioner through standard industry                
          channels for such transactions.                                             
          D. Rentals of Mailing Lists                                                 
               As indicated above, Wiland was retained by W&H to perform              
          the computer services required in connection with the Contract,             
          including maintenance of a computer list of petitioner’s                    
          housefile.  Wiland also maintained computer lists which W&H owned           


               11   In 1986, Washington Lists changed its name to Capitol             
          List.  Hereinafter, use of the term Washington Lists includes,              
          where applicable, reference to Capitol List.                                




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