Tracey L. Topping - Page 5




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          develop clients through her longtime experience playing golf.               
          When golf failed to produce any clients, she dropped her golf               
          club membership.                                                            
               Petitioner develops her equestrian contact clients for                 
          Topping White while competing during the Winter Equestrian                  
          Festival, which takes place at the Jockey Club.  The Jockey Club            
          is an elite, private club, which is not open to the general                 
          public.  The Jockey Club consists of a large concentration of               
          extraordinarily wealthy people.  Most of the attendees in the               
          Jockey Club own horses, and all come to watch the equestrian                
          competition on either side of the competing rings.  The Jockey              
          Club has up to 90 tables with six seats per table.  These tables            
          are reserved at the beginning of the season.  During the period             
          1999 through 2001, the cost of a table reservation was $5,000 for           
          the 7-week season.  Since then, the price has climbed to $25,000.           
          Petitioner originally owned a table at the Jockey Club, but when            
          the cost of a table increased, she initially split the cost with            
          one client, and then later split the cost with two clients.                 
               At the Jockey Club there is a rectangular tent situated                
          between two competing rings--the DeNemethy Ring, where petitioner           
          sometimes competes, and the Grand Prix Ring, where petitioner               
          frequently competes.  The rings contain large leaderboards that             
          are visible throughout the Jockey Club.  The events are announced           
          over the loudspeaker, which can be heard throughout the Jockey              







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Last modified: November 10, 2007