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Caillier, Randy Caillier, their father Andre Caillier and Kurt
Caillier's uncle Mr. Howard Le Mieux (the Caillier family), owned
or controlled the following corporations: (1) A&A Ready-Mixed
Concrete, Inc. (A&A); (2) L.A. Premix; (3) Royal Tire Co., Inc.,
doing business as Johnny Gillette Tire Co. (Gillette Tire); (4)
R&K Trucking; (5) Cemak Trucking; (6) Downey Transit Mix; and (7)
Mission Viejo Materials. During the years 1990 and 1991, the
Cailliers owned at least seven companies which used trucks in the
operations of their businesses.
In 1990, Kurt Caillier was the president of A&A. A&A used
concrete trucks in the operation of its business. During
petitioner's fiscal year 1990, A&A had larger gross sales than
petitioner.
Kurt Caillier is the president and 50-percent owner of L.A.
Premix, another ready-mixed concrete company which uses concrete
trucks in the operation of its business. L.A. Premix was formed
and began operations sometime in 1990.
In 1990, the Caillier family began purchasing concrete
trucks for L.A. Premix. For a period prior to the full operation
of L.A. Premix, petitioner leased some of the concrete trucks
which the Caillier family had purchased for L.A. Premix.
In 1990, Kurt Caillier owned 50 percent of Cemak Trucking,
Downey Transit Mix, and R&K Trucking. Each of these companies
used trucks in the operation of its business.
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