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Louise’s responsibilities diminished over time to almost nothing.
During the subject years, the new organization and next
generation of management capably managed the business so that
Emile and Louise had little to do but to sit back and observe.
Their roles, once as active managers, now were more passive and
less critical with respect to the business’s daily affairs. For
example, Haff was the only one who regularly met with the
accountants during the subject years in a capacity other than as
a board member. As to both Emile and Louise, we answer the
question in the negative.
c. Size and Complexity of Employer’s Business
We analyze the size and complexity of petitioner’ business.
We conclude that petitioner’s business is neither complex nor
relatively large. Petitioner retails commodities (gasoline and
home heating oil), and its retail operation demands only routine
managerial skills. In fact, petitioner’s business was somewhat
rudimentary in that it only sold gasoline and home heating oil,
that it purchased all of its inventory from a single supplier,
and that it sold its gasoline only for cash.
Petitioner’s success and survival hinged on its ability to
maintain enough supply to meet consumer demand and its ability to
sell that supply at a price that would appeal to consumers while
allowing petitioner to reap a meaningful profit. The most
important aspects of petitioner’s business involved, first, the
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