Ruth N. Nelson - Page 21




                                       - 21 -                                         
          in an attempt to make the business more profitable.  Despite the            
          fact that petitioner's efforts in this regard have met with                 
          limited success, they highlight petitioner's profit motive in               
          connection with BRVC.                                                       
               The second factor is the expertise of petitioner and her               
          advisers, if any.  Prior to forming and operating BRVC,                     
          petitioner had many years of education and experience in playing            
          and coaching volleyball at varying levels of difficulty.  Also,             
          petitioner had previous experience with sports camps, clinics,              
          and tournament play.  Petitioner's experience in this field, no             
          doubt, led to the relatively high gross income generated by BRVC            
          in the mid- to late-1980's.  Also, petitioner's vast experience             
          in the world of volleyball assisted her in developing and                   
          marketing the Ruth Nelson Sideout in conjunction with Aspri.                
               When BRVC began experiencing a decrease in revenues,                   
          petitioner sought the advice of a business consultant and                   
          attended various seminars in an attempt to make BRVC more                   
          profitable.  Finally, prior to shifting BRVC activities into the            
          marketing and sales of prepaid phone cards, petitioner spent a              
          year working in this field for Intellicall, learning the nuances            
          of this relatively new industry.  Petitioner's background and               
          experience in volleyball and sports marketing, as well as her               
          attempts to attain knowledge and advice in areas she lacked,                








Page:  Previous  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  Next

Last modified: May 25, 2011