- 26 -
to $20,000. Hakala opined that Adams' compensation in 1990
should have exceeded $70,000, which it did not.
As explained above, respondent has attributed to
petitioner's other employees services actually performed by
Ginger. Ginger filled the critical roles in petitioner's
operations. Ginger worked closely with Sawhill. Sawhill
performed the calculations necessary to produce a bid, but Ginger
determined the substantive financial data that was incorporated
into a bid, such as profit percentages, overhead, cost of labor,
material cost, and production rates. The accuracy of the
substantive financial data was essential to petitioner's
profitability. After petitioner submitted a bid, Ginger
contacted the developer and negotiated an agreement. When
discussing hours worked by various employees, Hakala stated that
the marketing and salesperson is usually the estimator. But this
was not the case with petitioner. Ginger served as petitioner's
marketing and salesperson.
Adams served as the superintendent on the block masonry side
of petitioner's business. However, Ginger resolved significant
problems on all of the jobsites, including the sites supervised
by Adams. Indeed, when a significant problem developed on one of
petitioner's jobsites, the developer typically would contact
Ginger directly. Ginger, himself, worked as the superintendent
on the brick and stone masonry side of the business.
Page: Previous 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 NextLast modified: May 25, 2011