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a time not specified in the record. He worked full time for
Kadac in 1990 and 1991.
6. Karen Ann Cummings
During the years in issue, Karen Ann Cummings worked as a
planner for petitioner's lithography department. She provided
daily planning services (not otherwise described in the record)
to petitioner. She attended some management meetings from 1988
to 1991.
7. Jim Medding
Medding married Cynthia Cummings, daughter of Mr. and Mrs.
Cummings. In 1989, 1990, and 1991, Medding performed research
and development for petitioner and was current with new
technology. Kadac paid him $6,875 in 1990 and $59,387 in 1991.
C. Dacor, Inc. and Kadac, Inc.
Dacor and Kadac provided management services to petitioner
and Lasercolor. Dacor and Kadac did not compare the salaries
they paid to their employees to other salaries in the Portland
area. Dacor did not have a written contract to perform services
during the years in issue.
1. Dacor, Inc.
Mr. Cummings owned all of the stock of Dacor. Dacor did not
pay dividends during the years in issue. Dacor provided services
only to petitioner and Lasercolor. Dacor's fiscal year ended on
March 31.
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Last modified: May 25, 2011