Lee F. Haney, Sr., and Jean C. Haney, a.k.a. Jeanie Haney - Page 11




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               Racing is a hobby for petitioner and his sons, and they have           
          been involved with cars and racing for more than 30 years.  They            
          have enjoyed participating in races and attending races as                  
          spectators.  They have enjoyed their association with celebrities           
          and race car drivers, and photographs of petitioners’ family                
          members with several celebrity athletes and entertainers are                
          displayed at the Flair Body Works locations.  Petitioners’                  
          grandchildren enjoy riding in the Legends race cars.                        
               Petitioner took his Legends race cars to a celebrity Legends           
          car race at the Texas Motor Speedway in 1997 or 1998, but he did            
          not participate in any races during the years in issue.  In 1997            
          or 1998, petitioner and his sons raced 50 of 52 weekends.  The              
          races petitioner entered took place all over the State of                   
          Oklahoma and in several other States.  A good purse for winning a           
          race ranges between $300 and $500.  It cost petitioner                      
          approximately $5,000 to enter his four cars in the Texas Motor              
          Speedway race.  Petitioner never made a profit from his racing              
          activities, nor did he intend to.                                           
               Flair Enterprises advertises and promotes its Flair Body               
          Works business through the use of the Legends race cars                     
          displaying the name and quality of paint jobs provided to                   
          customers of Flair Body Works.  Examples of the promotional use             
          include celebrity associations and demonstrations of the Legends            
          race cars; however, the only promotional use of the Legends race            







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