- 18 - worked half-time for Worltek and half-time for petitioner.9 There were no written contracts relating to the hiring or retention of Worltek employees by petitioner during 1990 and 1991. Worltek sent petitioner the following invoices:10 Date Description Amount 11/9/90 Consultant fees for W.D. Smith for the calendar month of November $31,000 2/15/91 Consulting fees for W.D. Smith and Edward Combs for the month of February 1991 51,000 3/12/91 Consultant fees for W.D. Smith and Edward Combs for the calendar month of March 31,000 4/10/91 Consultant fees for W.D. Smith and Edward Combs for the calendar month of April 55,300 5/10/91 To bill for consulting fees for the month of April 1991 William D. Smith 24,916 Edward G. Combs 38,716 69,63211 These invoices were marked either "Payable upon receipt" or "Payable on sight". Handwritten notations on the invoices indicate that petitioner paid them promptly. 9 The record does not show what percentage of time Mr. Smith worked for petitioner. 10 These invoices were provided to respondent in response to an IDR; the record does not show if these were the only invoices sent by Worltek to petitioner. 11 Worltek's total was incorrect.Page: Previous 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 Next
Last modified: May 25, 2011