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FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
A. Petitioner
Petitioner is an Oregon corporation, the principal place of
business of which is in Lyons, Oregon. Petitioner operated
sawmills and wood veneer mills in North Santiam Canyon in western
Oregon. The Freres family owned a controlling interest in
petitioner. The common stock of petitioner was owned as follows:
40.90 percent by Robert T. Freres, 29.69 percent by Theodore F.
Freres, and 29.41 percent by Doris Wipper (not otherwise
identified). Robert T. Freres, Jr., son of Robert T. Freres,
began to manage petitioner in 1979. He and petitioner's owners
were officers of petitioner. Robert T. Freres, Jr., was the vice
president of petitioner in 1988.
Robert T. Freres, Jr.'s grandfather established petitioner
in 1922 to operate a sawmill. In the late 1950's, the Freres
family dismantled the sawmill and began to manufacture veneer.
They added a second veneer mill in 1963 and a stud mill in 1970.
In 1985, they leased a plywood mill and a veneer plant. Before
March 1, 1988, they operated a large log veneer mill, a small log
veneer mill, and a stud mill. These mills were in Lyons, Oregon,
about 5 miles from the Walker mills (see par. B-2, below). They
own a trucking company to haul their products.
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