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A. Pre-Incorporation Activities
During 1996 and 1997, petitioner worked for the District of
Columbia government as an unemployment compensation claims
examiner. In an effort to increase his income, petitioner
started a business in the living room of his 880-square-foot,
one-bedroom apartment in Silver Spring, Maryland. The purpose of
the business was to sell American manufactured products abroad.
Petitioner contacted business counselors in Hong Kong and India
for advice in an effort to energize his business. A business
counselor advised petitioner to incorporate to add credibility to
his business. Petitioner was unsuccessful in his sales efforts
in 1996.
B. Post-Incorporation Activities
On October 4, 1996, petitioner incorporated his business in
Maryland under the name Export USA, Inc. (Export). According to
the articles of incorporation, the corporate purpose was to “sell
U.S. products abroad and towards that end, to negotiate price and
enter into purchase agreements with manufacturers and
distributors.” Export’s address was petitioner’s apartment in
Silver Spring, Maryland. Petitioner was listed as the director
of Export.
Petitioner held himself out to the public as the president
of Export. Petitioner, on Export’s letterhead, corresponded with
various sellers and buyers in China, India, Indonesia, the
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Last modified: May 25, 2011