- 16 - present evidence that membership in these organizations increased the marketability of their animals. In addition, Mrs. Knudsen ordered business cards for ERE and distributed them to potential business contacts. ERE’s business card featured a description of its business as “conservation, preservation, rare and endangered species”, a small picture of exotic animals, and Mrs. Knudsen’s name and contact information. The business card did not indicate that ERE sold exotic animals. Petitioners’ Sales Activities Petitioners sold animals to individuals, brokers, and zoos and through auctions. Petitioners initially sold birds locally but then decided to use a broker to send most of their birds to a pet shop in Denver. Petitioners determined the market prices for their animals from various journals, including Animal Finders’ Guide and Rare Breeds Journal. From 1995 through 2002, petitioners received $416,080 from animal sales. As stated above, the record provides little evidence regarding the details of petitioners’ sales activities. Petitioners’ Time and Effort Petitioners devoted substantial time and effort to ERE. Although Dr. Knudsen devoted most of his time to his medical practice, he spent around 15 or 20 hours per week working at ERE during the spring and summer months. Dr. Knudsen attended to the animals’ health needs and was the primary caretaker of thePage: Previous 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 NextLast modified: March 27, 2008