- 6 - ALC as petitioner's list manager. The list manager3 is responsible for the day-to-day activities regarding petitioner's rental list. The list manager promotes list rental transactions involving petitioner's rental list via distribution of data cards (printed cards providing basic information as to price per thousand and all other list rental information for a given list), solicitations, and personal sales calls directed at list brokers and potential customers. The list manager advertises petitioner's rental list in the same places as exempt and nonexempt entities advertise their lists. The list manager pays all costs of promoting and marketing petitioner's rental list and does not charge petitioner additional fees for such services. CMS reviews the data cards, advertisements, and promotional materials used by the list manager. Petitioner also reviews all data cards, advertisements, and promotional materials used by the list manager in connection with petitioner's rental list. No written contract exists between petitioner and the list manager. However, the form language on Names' list orders during 1991 and 1992 states: "We will bill mailer on behalf of list owner; payment (less commission) will be made upon receipt of payment from the mailer. We act only as agent for the list owner 3 For the most part, Names and ALC conducted transactions involving petitioner's rental list in the same manner. To that extent, we will refer to them as the list manager for the remainder of this opinion. To the extent that there are differences in any particular rental transaction during the period that either Names or ALC was petitioner's list manager, we will refer to the respective list manager individually.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011