Larry L. Beeler and Cynthia J. Beeler - Page 5

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            not the prior permit holder, decides whether to transfer a                                  
                  3.    Petitioners' Sand Mine                                                          
                  Petitioners sold sand to customers on the 76.5 acres from                             
            1984 to October 16, 1991.  Petitioners called their business                                
            Sunset Sand Mine.  Their business office was a small recreational                           
            vehicle at the mine site.                                                                   
                  Petitioners did not own any equipment to mine the sand.                               
            They subcontracted removal and loading of sand.  The                                        
            subcontractor brought in a loader and operator to dig the sand                              
            and put it in trucks.  Petitioners' first subcontractor was Aaro                            
            Excavating, Inc. (Aaro).  Aaro had financial difficulty and                                 
            closed.  Petitioners then rented equipment and hired an operator                            
            for a short time.  They later subcontracted with Bolton Road                                
            Landfill, Inc. (Bolton Landfill) to dig and load the sand.  Milo                            
            Dakic (Dakic) and Raymond Fontana (Fontana) owned Bolton                                    
                  Builders, excavating companies, and trucking companies                                
            bought sand from petitioners.  Petitioner Cynthia J. Beeler (Mrs.                           
            Beeler) or her mother sold sand and collected money.  Mrs. Beeler                           
            was at the site about 3 days a week.  Petitioners reported the                              
            income from the sand business on a Schedule C attached to their                             
            income tax returns.  Petitioners claimed depletion deductions for                           
            the sand totaling $712,317.14 from 1984 to October 16, 1991.                                

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