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FINDINGS OF FACT
Some of the facts have been stipulated; the stipulations and
the stipulated exhibits are incorporated herein by this
reference.
When the petition was filed in the instant case, petitioners
resided in Urbandale, Iowa.
Background
Beginning in 1969, and during the years in issue, Hathaway
was a traveling sales representative for The Apparel Group, Ltd.,
and its predecessor companies. Enro Shirt Co., Inc., Damon
Creations, Inc., and Carnegie Creations d/b/a B.D. Baggies were
part of The Apparel Group, Ltd. The term TAG will be used
hereafter to apply to the Apparel Group, Ltd., its predecessors,
and its constituents, or any of them. Petitioner Brenda J.
Hathaway did not work outside the home in 1989 and 1990.
During the years in issue, TAG was in the business of
manufacturing clothing, wholesale distribution and warehousing of
domestic and imported men's clothing, and retail sales of
clothing. Hathaway was a traveling sales representative in
wholesale distribution of men’s clothing to retail customers, and
was employed by TAG to work for an indefinite period of time.
Hathaway’s fall sales season began in mid-January and ran
through mid-June. His spring sales season began in mid-August
and ran through the end of November.
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Last modified: May 25, 2011