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FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
A. Petitioner
1. Petitioner’s Activities and Growth
Petitioner is an Oregon corporation the principal place of
business of which is in Portland, Oregon. Dwight A. Cummings
(Mr. Cummings) owned all of petitioner's stock during the years
in issue. He and his family (the Cummings) founded petitioner
and built it into a successful business.
Petitioner is a graphic arts prepress company. It uses
original art, photographs, and page layouts to prepare film to
make plates for printing. It also processes photographs for
commercial photographers and makes large display prints.
Petitioner's workforce grew from 60-70 employees to 100-110
employees during the years in issue. Petitioner had gross sales
of about $12 million and had about 40 percent of the Portland
market in the late 1980's. For each year in issue, petitioner
had retained earnings of $1 to $2 million.
Mr. and Mrs. Cummings organized petitioner into various
departments. There were three production departments:
stripping, color, and planning. Department managers reported to
Mr. and Mrs. Cummings. Mrs. Cummings held weekly management
meetings. Petitioner's managers did not have written employment
contracts.
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Last modified: May 25, 2011