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D. Mr. Weeldreyer’s Separate Farming Activity
During the years at issue, Mr. Weeldreyer individually (and
not as an employee of Dreyer Farms) farmed at least three
additional properties.8 One of these farms was located across
the road from the Weeldreyer farm. The other farms were located
2 to 5 miles away. The grain from these other farms was stored
on the Weeldreyer farm and commingled with the grain belonging to
Dreyer Farms.
E. Compensation and Payment of Food, Lodging, and Medical
Expenses
Mr. Weeldreyer was the sole employee of Dreyer Farms.9
Dreyer Farms paid Mr. Weeldreyer, as an officer/employee, $750 in
1995 and 1996 and $1,000 in 1997.
Following the transfer of the Weeldreyer farm to Dreyer
Farms, the Weeldreyers continued to use the farmhouse as their
residence. Dreyer Farms paid for (1) the food consumed by the
Weeldreyers and their children, (2) the utilities, property tax,
insurance, remodeling, landscaping, and repairs and maintenance
for the farmhouse, and (3) the telephone used by the Weeldreyers.
In addition, Dreyer Farms paid for all the medical care expenses
of the Weeldreyers and their children.
8In addition, in 1995, Mr. Weeldreyer did custom hire work
for which he received $1,175.
9Although the Weeldreyers’ two sons were not employees of
Dreyer Farms, they helped with the farming chores.
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