- 6 -
A usual workday for Rocky began around 5:30 a.m. with
loading the materials needed at a specific job site into
petitioner’s work trucks. Rocky then delivered those materials
to the job site. When petitioner was engaged in many small jobs,
Rocky went to multiple sites during a single workday. Rocky’s
workday ended around 5:30 p.m. During the years in issue, Rocky
worked an average of 55 to 60 hours per week.
3. Dean Miller
Dean was petitioner’s secretary/treasurer. However, Dean
primarily functioned as a job-site supervisor, which required him
to perform the same duties as Rocky. Dean’s typical workday and
workweek were similar to Rocky’s.
E. Compensation Paid by Petitioner to Its Shareholder-
Employees
For tax years ended after June 30, 1996, Darle’s base salary
was $300,000, except for the taxable year ended June 30, 1999,
when his base salary was $282,501. Darle was paid a bonus for
the tax years ended June 30, 1984 through 1997, and 2000.
Darle’s total compensation was as follows:
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011