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issues. Petitioner has worked for various companies dealing with
the applications of ultrasound, a highly specialized and
technical subject matter. In June of 1993, petitioner’s
employment with Acuson, an ultrasound company located in
California, ended after 5-1/2 years of service. In August of
1993, petitioner commenced employment with Siemens Ultrasound,
located in Washington State. Petitioner moved to Washington at
that time but returned to California on the weekends throughout
the remainder of 1993. At the time of trial, petitioner remained
employed with Siemens Ultrasound.
In 1989, petitioner formed a sole proprietorship, “Cilena
Industries” (Cilena), under the laws of the State of California
for the purpose of manufacturing special semiconductor devices
and materials and conducting research in the semiconductor
industry. Petitioner originally intended to use Cilena as the
main business entity from which to conduct research and
development. However, petitioner abandoned this intention
shortly after formation and, instead, engaged Cilena in other
business activities. Cilena’s activities for the period 1990 to
1993 included: (1) Providing consulting services; (2) leasing
specialized equipment for use in the semiconductor industry;4 and
4The equipment leased by Cilena included a fixed location
clean room facility, air-conditioning and exhaust and other
ancillary systems, pattern generation equipment, photomask
measurement and photomask defect detection systems, wet
(continued...)
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