- 5 - computer services. Triplex provides similar services to both nonprofit and commercial entities on the same terms. Petitioner retains Craver, Mathews, Smith, & Company, Inc. (CMS), to assist it in raising funds and building its master and rental lists. Petitioner first contracted with CMS for list management services during the 1980's. Petitioner renewed its contract with CMS on December 17, 1990, October 7, 1992, and February 4, 1993.2 As petitioner's list manager, CMS determines the overall management strategy and supervises all list rental transactions involving petitioner's rental list. CMS retains the services of other list managers to handle the details of the list rental transactions. Before August 1993, CMS retained the services of Names in the News (Names), a professional list manager and list broker that regularly handles both nonprofit and commercial mailing lists. On July 23, 1993, CMS communicated with petitioner regarding its choice of American List Counsel, Inc. (ALC), as list manager for future list rental transactions. After August 1993, CMS retained the services of 2 Petitioner renewed its contract with CMS sometime between August 1993 and February 1995. The contract provides that it is effective beginning August 1993, which is within the period in issue in the instant case. Petitioner contends, however, that the terms of the contract were not agreed upon until February 1995, which is after the period in issue in the instant case, and petitioner argues that the terms of this contract therefore are not relevant to the instant case. We find that the date the contract became binding is irrelevant because after August 1993 the rental transactions involving petitioner's rental list were actually arranged in accordance with the terms of the contract.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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