James R. and Myrtice L. Peacock - Page 7

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               Ms. Peacock generally fished at the tournaments from                   
          petitioners’ luxurious yacht.3  She was part of a four-person               
          team working together on the yacht to catch and land the desired            
          fish.  The team consisted of a captain, two mates, and an angler.           
          The captain remained on the bridge of the yacht during the                  
          tournaments, and he was responsible for operating and maintaining           
          the yacht.  The angler and the mates worked in the yacht’s                  
          cockpit.  Ms. Peacock was her team’s angler, and she was the                
          team’s most important member.  She was responsible for single-              
          handedly landing each billfish after it had been caught.4  Mr.              
          Peacock was not a member of the four-person team, but he                    
          accompanied the team aboard the yacht during the tournaments and            
          handled the management and financial side of the fishing                    
          activity.  Each team member’s compensation was based primarily on           
          a portion of the team’s tournament winnings; i.e., generally, the           
          captain was paid 10 percent of the winnings, the mates were paid            
          10 percent of the winnings, and petitioners were entitled to keep           
          the rest.                                                                   
               The atmosphere on petitioners’ yacht during the tournaments            
          varied from that of a hardworking, dedicated, and skilled group             

               3 At the tournaments held in Mexico, petitioners chartered a           
          yacht because it was too expensive and hazardous for them to sail           
          their yacht to Mexico through the Panama Canal.                             
               4 The tournaments’ rules provided that only the angler could           
          catch the fish.                                                             

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Last modified: May 25, 2011