Dennis C. Gandy - Page 7

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          or 6,000 1-gallon container trees could fit on one truck.  The              
          nursery infrequently shipped B&B trees.                                     
               The nursery gave its truck drivers cash advances, generally            
          in amounts of $300 to $500, to pay for travel expenses.  The                
          drivers were required to bring back receipts.  If the total                 
          amount of a driver's receipts was less than the amount of the               
          advance, the difference was deducted from the driver’s paycheck.            
          At some point, the nursery changed to a system whereby the                  
          drivers used credit or checks, rather than cash, to pay for fuel.           
               During harvest and shipping time, the nursery employed                 
          almost twice as many field workers as during growing time.                  
          During the years in issue, the nursery employed 35 to 40 field              
          workers during growing time and 75 to 100 during shipping time.             
          Counting turnover, as many as 150 workers might be employed                 
          during a year.                                                              
               Approximately 90 percent of the nursery's seasonal labor               
          force came from Mexico.  During the earlier years in issue,                 
          laborers were transported from Mexico by persons known as                   
          "coyotes" who charged $500 to $1,000 per laborer.  The nursery              
          advanced the Mexican laborers the coyote payments in cash and               
          then deducted payments from their paychecks.  Some laborers would           
          leave before all of the advance had been recovered.                         
               Some of the Mexican laborers lived on the nursery property             
          in a concrete bunkhouse type facility.  Petitioners deducted a              

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Last modified: May 25, 2011