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not the prior permit holder, decides whether to transfer a
permit.
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
Landfill.
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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