- 10 - Advertising 123 Administrative and management 867 Correspondence 138 Web site 814 Site visit 256 Purchasing 244 Acquisition 168 Total 2,610 Petitioners calculated the hours reflected in the narrative summary by applying a “minimal standard” to the various tasks Mrs. Hanna performed. For example, petitioners contend that Mrs. Hanna spent an hour a day checking the e-mail account for the rental activities to identify potential customers and delete unwanted e-mails. Petitioners arrived at this figure by measuring the time Mrs. Hanna spent performing the same task in 2005. They believe this method provides an accurate estimate of Mrs. Hanna’s time, even though petitioners owned four additional rental properties in 2005. Petitioners also contend that it took Mrs. Hanna an average of 10 minutes to respond to each e-mail they received from potential customers. They believe this results in a conservative estimate of their time because some relevant e-mails had been deleted in 2000 and thus were not made part of the record. Petitioners argue that it also took Mrs. Hanna 10 minutes to pay each bill they received because she often had to contact the billing company to correct errors on the invoices. Mrs. Hanna added a number of new pages to their Internet Web sites in 2000. Petitioners contend that each Web page tookPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011