Dennis C. Gandy - Page 8

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          small amount per week from the paychecks of these men as a charge           
          for housing.                                                                
               Every year, Mr. Gandy and some of his employees would travel           
          to Tennessee and dig up trees for up to a month.  They would camp           
          out when on these trips.  They would dig up trees for B&B and for           
          “bareroot” trees.  “Bareroot” is a method of preparing trees for            
          immediate sale.  The trees are dug up, then the dirt around the             
          roots is removed, and the trees are replanted into containers               
          with fresh soil.  Mr. Gandy used cash when he traveled to                   
          Tennessee, purchasing sleeping bags, blankets, and other camping            
          Office Practices                                                            
               For the first 10 years of the nursery's operation,                     
          petitioners ran the sales and billing activities out of their               
          residence.  At first, Mrs. Gandy prepared invoices and shipping             
          documents by hand; after a while, she bought and used a                     
          typewriter.  In approximately 1982, petitioners built a small               
          office building.  At that time, the office building had three               
          rooms:  a kitchen and tag room (where the picture tags and bands            
          that would be attached to the trees were stored and organized),             
          an office for Mr. Gandy, and an office and reception area for               
          Mrs. Gandy.  In approximately 1984, they expanded the office                
          building, adding three more rooms.  With the addition of these              
          rooms, the building had an office for the use of the nursery's              

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Last modified: May 25, 2011