Sullair P.T.O., Inc. v. National Labor Relations Board (641 F.2d 500, 1981)

CUMMINGS, Circuit Judge.

This matter is before us on a petition of Sullair P.T.O., Inc. pursuant to 29 U.S.C. § 160(f) to review and set aside a final order of the National Labor Relations Board issued against Sullair on July 15, 1980, and reported at 250 NLRB No. 104. The Board has cross-applied for enforcement of its order. We hold that the Board’s findings do not support its legal conclusion and therefore deny enforcement.

I

Sullair, the wholly owned subsidiary of a larger corporate enterprise, is engaged in the manufacture, sale and distribution of air compressors installed as power-take-off units. Sullair’s home office is in Michigan City, Indiana, and it does business in Indiana and elsewhere. The events giving rise to this dispute occurred at its plant in New Buffalo, Michigan, which employs approximately 12 production and maintenance workers. These employees are not represented by a union.

Among the fringe benefits Sullair provided its New Buffalo employees from 1975 to 1979 was the opportunity to buy unlimited quantities of gasoline at 35