- 8 -
petitioner's major retail accounts. In 1990 or 1991, he provided
many more hours than usual of services to Lasercolor for 14 to 16
weeks.
4. Grant Cummings
Grant Cummings was president of Kadac. He performed
services for Lasercolor and petitioner during the years in issue
at Bellevue, Washington.
Grant Cummings worked full time for Kadac from May 1 to
December 31, 1989, and in 1990 and 1991. He worked 60 to 80
hours per week for Kadac during the years in issue. He spent
about 80 percent of his time working for Lasercolor and about
20 percent working for petitioner during the years in issue.
Lasercolor and Kadac paid him as follows:
Corporation Year Amount
Lasercolor 1988 $41,365.34
Lasercolor 1989 45,795.39
Kadac 1989 10,000.00
Kadac 1990 55,000.04
Kadac 1991 68,900.04
He attended some of petitioner's management meetings during
the years in issue. He reported earning no income from services
performed in Oregon in 1988, 1989, 1990, and 1991.
5. Bruce Cummings
Bruce Cummings performed technical services for petitioner
pertaining to telephones, computers, and lithography. By 1991,
he was project manager for a group of people who worked for
Preston. Bruce Cummings was a system operator for petitioner at
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