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describe the events they deal with, and (2) the events that
occurred before Alvarado was hired were consistent with these
statements--except, of course, to the extent that the statements
are contrary to the parties’ stipulations. We give little weight
to the Cruz declaration’s account of the 2 weeks when he was
Zamora’s assistant and the 1-1/2 weeks after Zamora’s death.
We conclude from the foregoing that, for the period before
the Court, EAPR’s employees provided substantial supervision to
the PPI employees (the lease employees) who did the video game
manufacturing for EAPR in Puerto Rico. Although there is room
for further factual development, the material offered by
respondent leads us to the conclusion that, if any such
development were to show us that respondent’s proffered materials
fully and accurately described the facts, then we would conclude
that the supervision requirement of MedChem has been satisfied.
In other words, on this issue, petitioners win on the facts
as described in respondent’s materials. Thus, although there may
be a genuine issue as to the extent of EAPR’s supervision of the
manufacturing process, there is not a genuine issue as to a
material fact with regard to EAPR’s qualification for possession
tax credits for the years in issue.
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