- 4 -
Diner, and as part of her duties, she prepared the employees'
payroll records, issued paychecks, and prepared quarterly payroll
tax reports.
The Yogurt Station
The Yogurt Station was formed in 1985; it was wholly owned
by Mr. McGirl during the years in issue. Petitioners were
involved with the Yogurt Station since its inception. Income and
expenses were reported for Federal income tax purposes on Forms
1120S.
The Yogurt Station was in the business of operating a fast
food retail store that was located in a shopping mall known as
Bandana Square in St. Paul, Minnesota. It sold yogurt products,
sandwiches, salads, and beverages. The storage space available
to the Yogurt Station was inadequate for the business.
Petitioners often drove to pick up food and supplies that vendors
would not deliver. The Yogurt Station employed several
individuals to provide services on a part-time basis for
compensation.
Mrs. McGirl worked full time at the Yogurt Station and was
responsible for depositing its receipts to the business bank
account and for writing checks to suppliers and employees. She
was also primarily responsible for tallying the Yogurt Station's
daily receipts. Mrs. McGirl maintained a notebook in which she
recorded the daily sales figures. She provided the daily sales
figures to Mr. McGirl.
Mr. McGirl also worked at the Yogurt Station and was
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