B & D Foundations, Inc. - Page 5




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          variety of tasks.  Mr. Myers schedules and coordinates                      
          petitioner’s construction activities with various builders, other           
          contractors, and suppliers.  Mr. Myers manages and supervises               
          petitioner’s construction workers and is responsible for all                
          construction work done by petitioner.  He exclusively solicits,             
          bids, and obtains jobs for petitioner.                                      
               For each job petitioner obtains, Mr. Myers orders and                  
          arranges for delivery of the premixed concrete to the                       
          construction site.2  He orders and arranges for all necessary               
          equipment and supplies.  He often supervises the actual work by             
          petitioner’s workers at the site.  When Mr. Myers cannot be                 
          present to supervise the work at a site, he assigns an                      
          experienced and responsible construction worker of petitioner to            
          act as foreman of the work crew.3                                           
               On workdays during peak periods, Mr. Myers typically spends            
          most of his time in the field attending to and supervising                  

               2Petitioner does not perform the excavation work needed to             
          lay the foundation of a building.  Another contractor performs              
          all required excavation work.  After excavation is completed, Mr.           
          Myers examines the excavated building site and determines the               
          quantity of mixed concrete to be delivered to lay the foundation.           
          To avoid running short of mixed concrete during pouring, he                 
          orders more than the minimum quantity he estimates is needed to             
          lay the foundation.  To minimize waste from ordering excess mixed           
          concrete, where petitioner is constructing a number of                      
          foundations at sites in close proximity, such as the home                   
          foundations in a subdivision, Mr. Myers tries to schedule the               
          pouring of several foundations per day.                                     
               3During the fiscal year ended July 31, 1996, petitioner                
          employed three individuals who served as foremen.                           





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Last modified: May 25, 2011