 In the fall of 1949, after 12 years at NBC, the couple took the show back to its original network CBS, where they had risen to fame from 1932 to 1937.Their good friend Jack Benny reached a negotiating impasse with NBC over the corporation he set up ("Amusement Enterprises") to package his show, the better to put more of his earnings on a capital-gains basis and avoid the 80 percent taxes slapped on very high earners in the World War II period.When CBS executive William S. Paley convinced Benny to move to CBS (Paley, among other things, impressed Benny with his attitude that the performers make the network, not the other way around, as NBC chief David Sarnoff reputedly believed); Benny in turn convinced several NBC stars to join him, including Burns and Allen.