Summit Sheet Metal Co. - Page 7

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               3.  Gale Searing                                                       
               Searing did not have a high school education.  He was a                
          sheet metal apprentice for 3� years in the early 1950's, after              
          which he received a journeyman's card.  He did not have a                   
          professional license.  He was petitioner's field superintendent             
          during the year in issue.                                                   
               In the year in issue, Searing was responsible for                      
          petitioner's metal work installation.  He supervised installers’            
          supervisors and coordinated installation of petitioner's product.           
          He was responsible for petitioner's laborers.                               
               Searing, Chasin, and Hanson knew each other's duties but did           
          not know how to perform them.  Searing worked 8 hours per day, 50           
          weeks per year for petitioner and took about 10 days of vacation            
          during the year in issue.  He also worked for North County                  
          Builders and Summit Supply Co.  Searing received cash                       
          distributions, but not wages, from Summit Supply Co.                        
               4.   Petitioner's Board of Directors and Officers                      
               Chasin, Hanson, and Searing were the only members of                   
          petitioner's board of directors from 1964 to the year in issue.             
          They have each owned one-third of petitioner's stock since 1964.            
          During the year in issue, Hanson was president, Chasin was vice             
          president and chief financial officer, and Searing was secretary.           
          Chasin, Hanson, and Searing consulted with each other before                







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Last modified: May 25, 2011