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On January 5, 1988, Trisch registered DRD as an assumed name
in Kerr County. Trisch listed only himself on the assumed name
certificate for DRD.
Petitioner moved from Houston to San Antonio in 1988. He
received rental payments and deposited them in a bank account for
DRD in San Antonio in 1989. Petitioner closed this account in
late 1989 or early 1990. After 1989, Trisch handled all DRD
activities, and petitioner was not involved in DRD. Trisch told
petitioner (on a date not stated in the record) that DRD was
being dissolved and had been inactive since about 1990.
C. Trisch’s Engineering Services
During the years in issue, DRD received about $4.8 million
for engineering services that Trisch provided to various
companies (engineering income).2 Petitioner never agreed that
DRD would provide engineering services. Petitioner did not know
about or perform any of these engineering services, or know about
or control any of the engineering income.
Pace paid DRD for engineering services that Trisch performed
for Pace’s business from 1989 to 1993. Pace understood that DRD
was Trisch’s sole proprietorship during those years. Bankers who
2 Respondent determined that DRD received a total of
$4,818,314 in engineering income: $713,775 in 1989; $1,018,500
in 1990; $1,134,377 in 1991; $782,000 in 1992; and $1,169,662 in
1993.
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Last modified: May 25, 2011