- 6 -
camps and clinics for junior high and high school-aged children,
often conducting 50 or more camps during the summer months.
Petitioner charged an admission fee for camps and also sold
various volleyball paraphernalia in conjunction with the camps
and clinics. In conjunction with a shoe company known as Aspri,
petitioner designed and marketed her own volleyball shoe, the
Ruth Nelson Sideout, which was sold through BRVC. Her volleyball
shoe generated both sales and endorsement revenue for BRVC.
BRVC also conducted what petitioner referred to as
membership programs, through which BRVC sponsored youth
volleyball clubs to travel around the country and participate in
various tournament competitions. BRVC received sponsorship money
for its activities from various commercial organizations.
Petitioner also made various public appearances and participated
in a variety of speaking engagements and consulting services
through BRVC. Also, through BRVC, petitioner produced a video
for coaching girls' and women's volleyball, for which petitioner
was paid royalties. From 1986 through the date of trial in this
case, petitioner reported the following income, expenses, and net
profits/losses from the operation of BRVC:2
2 The record does not include petitioner's income tax
returns for any other years of BRVC operation; i.e., 1981 through
1985 and 1995 through 1997. Counsel for respondent stated that
tax return information for the years 1981 through 1985 was no
longer available; however, no explanation was given for the lack
(continued...)
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