Leonard Rabinowitz and M. Carole Rabinowitz - Page 5

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          the apparel to higher end department stores.  This took a great              
          deal of work in developing contacts and relationships with                   
          department store executives.  Mr. Rabinowitz made a tremendous               
          effort in this respect.  He even learned to ski so that he could             
          spend more face time with the chairman of CFI’s largest                      
          department store customer, who had repeatedly invited Mr.                    
          Rabinowitz to join him on the ski slopes.  Mr. Rabinowitz thought            
          that skiing with the chairman might be a good way to develop this            
          important relationship.                                                      
          Petitioners’ Jet Charter Activity                                            
               By 1984, CFI had grown to $24 million in annual sales, and              
          petitioners were looking for new ways to expand their business.              
          Petitioners realized there was great potential in marketing to               
          Middle America and not limiting their sales calls to the east and            
          west coasts of the United States.  It was very difficult for Mr.             
          Rabinowitz to make sales calls to companies located in the middle            
          of the country, however, if he traveled on commercial airlines               
          because of his numerous other responsibilities and time                      
          commitments in running CFI.  For example, commercial airline                 
          travel did not provide much flexibility in travel arrangements               
          and often required Mr. Rabinowitz to stay overnight.  An                     
          overnight stay on the road was an extraordinary time commitment              
          for a busy executive like Mr. Rabinowitz and not feasible on an              
          ongoing basis.                                                               








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