Daniel R. Allemeier, Jr. - Page 4

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               By all accounts, petitioner excelled in his duties at Selane           
          Products, and in a few years he became a leading salesman for the           
          company.  Dr. Rob Veis (Dr. Veis), chief executive officer of               
          Selane Products and petitioner’s boss, testified that petitioner            
          had “incredible potential,” was a “quick learner,” and had                  
          “excellent business skills.”  As a promising young employee,                
          petitioner was rewarded with additional responsibilities.                   
               While originally hired to sell a single product,                       
          petitioner’s duties expanded to encompass other dentistry                   
          products and services of Selane Products.  For instance,                    
          petitioner was tasked with designing marketing strategies to sell           
          company products, organizing informational seminars, and                    
          traveling extensively to meet new staff, set up seminars, and               
          promote Selane Products in talks he delivered at dentistry-                 
          related conventions.6  Petitioner performed these duties before             
          obtaining a graduate degree.                                                
               Petitioner decided to pursue an MBA about 3 years into his             
          employment with Selane Products.  Dr. Veis7 told petitioner that            
          pursuing the MBA would speed his advancement within the company             
          and enhance his business skills.  Selane Products, however, had a           


               6Selane Products did not reimburse petitioner for any of the           
          expenses he incurred.                                                       
               7In September 2004, Dr. Veis wrote a letter stating, in                
          effect, that Selane Products had encouraged petitioner to pursue            
          the MBA because it would increase his ability to continue with              
          the company.                                                                




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