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additional property and services to Wysong Medical that were not
explicitly mentioned in the lease agreements. First, petitioners
argue that there was a mistake in the 1992 and 1993 lease
agreements; that the parties did not intend to limit Wysong
Medical's use of the Eastman Building to the square footage
identified in the agreements and that in fact Wysong Medical's
use of the Eastman Building was not so limited. Petitioners
contend that during 1992 Wysong Medical used approximately one-
half of the Eastman Building for its research and development
activities, and, given the Eastman Building's square footage
subsequent to the warehouse expansion (approximately 25,000
square feet) and respondent's determination that $13 a square
foot was reasonable rent, the rent paid by Wysong Medical was
significantly less than the $162,500 fair rental value (25,000
divided by 2, times $13). Petitioners argue alternatively that
one-half of the original building size, approximately 13,500
square feet divided by 2, still establishes that the rent paid by
Wysong Medical during 1992 was reasonable to the extent of
$87,750 (6,750 times $13). Petitioners reduce the aforementioned
calculations by half for 1993 to reflect a claimed 50-percent
decrease in Wysong Medical's research and development activities
for that year.
Second, petitioners argue that the amount of rent was
reasonable in light of the fact that Wysong Corp. furnished
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