The responsibility of Carpenter was established by the direct participation in the conduct of Carpenter's European subsidiaries while Carpenter Co was considered liable only as their parent company.
Ettevõtja Carpenter puhul tehti kindlaks ainult tema Euroopa tütarettevõtjate otsene osalus ning ettevõtja ise leiti olevat vastutav üksnes emaettevõtjana.