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The Service argued that the taxpayer was a seller of merchandise and therefore had to account for inventories, requiring use of the accrual method.
John Bohntinsky joined Best Buy last June as Merchandise Manager- Appliances responsible for development of the company's appliance business, including all major and seasonal categories.
Shortly after being named a buyer for Oaktree, Tucker traveled to the Far East with Karl Michner, then buyer and merchandise manager for Oaktree.
Retail formats include 135 ShopKo stores, providing quality name-brand merchandise, great values, pharmacy and optical services in mid-sized to larger cities and three ShopKo Express Rx stores, a convenient neighborhood drugstore concept.
It does appear, however, that the Tax Court is leaning toward adopting the underlying principle that, if the materials provided can be considered "indispensable and inseparable" from the services provided by a taxpayer, such materials will not be considered merchandise under Regs.
But a University of Southern California religion professor thinks the stores, and the merchandise, for that matter, could cheapen one of the world's most popular religions.
Bradlees also announced the promotions of Sandra Colby and Richard Wilson to vice president, General Merchandise Managers in the hardlines portion of its business.
Disney Chairman Michael Eisner has already said ``Tarzan'' has potential similar to that of ``The Lion King,'' which generated an estimated $1 billion in merchandise sales.
Under this new interpretation, most royalty or license fees paid for merchandise that is imported and resold without further processing will be considered an element of customs value and thus subject to duty.
Service Merchandise, "America's Leading Jeweler" and the nation's number one catalog store retailer, is a general merchandise retailer featuring over 10,000 jewelry and name brand products in the categories of home furnishings, luggage, electronics, cameras, sporting goods, toys and juvenile products.
Bootleg merchandise poses a threat to the collegiate licensing industry.
Customs Service to the individual commodities involved, may provide substantial reductions in the value of imported merchandise for many corporations in the future.
May Merchandising Company, a division of May, is responsible for identifying emerging fashion developments and merchandise trends and for the company's own import programs through May Department Stores International.
General Manager of Consumer Products Division and Vice President of Marketing Among Key Hires for High Growth Merchandise Agency