Joseph A. and Sari F. Deihl - Page 66

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          the label of either promotion or marketing and as to which they             
          commented specifically at trial or on brief.  Petitioners claimed           
          as promotion expenses for KareMor in 1997 payments of $2,000 and            
          $200 made to Gold’s Gym on June 11 and 17, respectively.  A                 
          purchase order and an invoice show that the amounts were paid for           
          equipment rental, gym rental, and labor in connection with a                
          “Birthday lift” by Peter Lupus on June 17, 1997.  Peter Lupus was           
          “the strongman off Mission: Impossible” and “a spokesperson for             
          the company”.  Petitioners also offered a photograph of the June            
          17 event, about which Mr. Deihl testified:                                  
                    A    * * * [The photo] is taken in California at                  
               Gold’s Gym.  It is Peter Lupus in a KareMor sponsored                  
               event.  He is 65 years of age there.  He is lifting a                  
               250,000 pounds in 30 minutes.  VitaMist has rented the                 
               gym.  Guinness Book of World Records is there.  A                      
               weights and measure officer from the state of                          
               California is there to determine the weights and the                   
               lifting and the preciseness of everything.  Buddy                      
               Hackett was there.  Landau I think his name is from                    
               Mission: Impossible also was there.  News events were                  
               there and it was promoted and on the news later that                   
               evening.                                                               
                    Q    And I notice you have VitaMist on the                        
               clothing of--gym clothing I suppose of Mr. Lupus?                      
                    A    Mr. Lupus all his clothing had VitaMist made                 
               into it and attached to it, especially his workout                     
               gear.                                                                  
          The picture shows Mr. Lupus decked in VitaMist garb, and the                
          Court is satisfied that this event represents a promotional                 
          endeavor.  An additional deduction of $2,200 will be permitted.             







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