Just come across details of a US court case - the IRS went after Shrike Cars founder Paul Weaver. Seems Shrike Cars was, at best, a pretty nebulous concern.
Some fascinating quotes from the transcript:
"Shrike Cars, also referred to as Automotive Design & Engineering, is the working name given to at least some of petitioners’ endeavors in the automotive field... Since approximately 1994 the Shrike Cars project has sought to identify emerging automotive technologies and to develop them with strategic partners. At the time of trial in late 2003, petitioners had not stopped using the working name Shrike Cars and had not disposed of Shrike Cars."
"The cursory, single-page “5 YEAR FINANCIAL PROJECTIONS” document submitted by petitioners bases the listed gross sales figures on the number of “Mark I” and “Mark II” vehicles (labels not otherwise used in the record) sold, from an estimated 4 in 1999 to 260 in 2003."
"an ostensible partner of Shrike Cars, TRA Racing, had by 1995 developed and manufactured a few prototype lightweight vehicles (880 lbs.) powered by Kawasaki engines and using Mini Domino bodies. Petitioners contend that at an undisclosed later date TRA Racing used bodies designed by Shrike Cars on a small number of similar vehicles. Nonetheless, there remains no indication that either of the 1995 proposals, or any other possible automotive proposal advanced prior to 2003, ever went forward so as to generate ongoing development or production activity on the part of Shrike Cars"
"Mr. Weaver testified at trial that “the important point is we don’t manufacture vehicles. We are the design, concept, prototyping people. Other people then pick up from there to manufacture it and move it into the marketplace, but we will sell it for them.” He described Shrike Cars as “a
resource for innovative development of automotive concepts, design, engineering and marketing, providing a complete service for consulting, concept and design development, styling, scale-model building and prototypes.”
"Materials from the 1994 to 1995 period promote the idea of designing one-of-a-kind vehicles for celebrities, of producing reduced-emission vehicles for commercial applications, of redesigning existing vehicle models for an overseas manufacturer, and of developing a motorcycle-
powered sports car. The 2003 proposal then relates to the “development of a unique sports car made specifically for the China market.” ... Two of the proposals contained in the record, those related to the motorcycle-powered vehicle and the sports car for China, set forth a plan or integrated step labeled “marketing”. The activities described thereunder include the creation of a brand identity encompassing logo, badge, and
official colors; the development of sales and distributions networks; the preparation of marketing materials such as brochures, CD/DVDs, and videos; targeted advertising campaigns in television and print media; introduction of vehicles at automobile shows; provision of loaner vehicles to driving schools; and consideration of a motorsports program to build brand awareness and prestige. Again, the evidence does not show
that the Shrike Cars vehicle venture ever reached a stage with respect to any product that included similar comprehensive efforts that would correlate with these descriptions of a marketing program."
"The sole item related to the Shrike name that the evidence could suggest was commercially marketed prior to 1996 was a line of auto care products. Petitioners introduced a picture of a bottle of “Shrike Coach Wash”" (!)
