Walter A. Barniskis and Mary Sue Barniskis - Page 5

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          inspections, and making any necessary maintenance calls and                 
               TMC owns and operates a restaurant located adjacent to the             
          condominium complex.  During the taxable years in issue, TMC's              
          employees staffed a reception desk near the restaurant entrance             
          for guests staying at Bluefin Bay.  TMC also employed managers,             
          activity directors, bookkeepers, a housekeeping staff, and a                
          maintenance staff, all of whom participated in the activity of              
          renting petitioners' unit.                                                  
               TMC's employees developed, drafted, and printed marketing              
          and promotional materials for Bluefin Bay.  TMC maintained a                
          toll-free telephone number for promotional and reservation                  
          purposes.  TMC's employees answered this telephone line, booked             
          reservations for owners and guests, and mailed promotional and              
          marketing materials to interested parties.                                  
               TMC's employees checked in guests, received deposits, and              
          issued keys.  They responded to maintenance calls and made any              
          necessary repairs.  TMC's employees opened, closed, and cleaned             
          the pool, hot tub, and pool house on a daily basis.  They also              
          maintained Bluefin Bay's tennis courts and exercise room.  In the           
          winters, TMC's employees plowed the parking lots and shoveled,              
          salted, and sanded the walkways.                                            
               TMC's employees collected payments from guests and checked             
          them out of the unit.  They cleaned and inspected the unit after            

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Last modified: May 25, 2011