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Some of the facts have been stipulated; the stipulations and
the stipulated exhibits are incorporated herein by this
reference.
When the respective petitions were filed in the instant
cases, Gleave resided in Grand Island, New York, and Kenmore had
its principal place of business in Kenmore, New York, a village
adjacent to Buffalo, New York.
Background
Gleave attended school through the tenth grade, and he
earned a G.E.D., the equivalent of a high school diploma. Gleave
began working when he was 14, about 1956. For the next 10 years
or so he held several jobs, including military service and
construction work. About 1966 Gleave bought a nursery, called
Ted’s Nursery, which he operated as a proprietorship. Gleave
sold Ted’s Nursery about 1978; he took back a purchase-money
mortgage of about $75,000, which was paid at the rate of $550 per
month.
Kenmore is a New York corporation organized about 1972; at
all pertinent times Gleave was Kenmore’s president and sole
owner. When Kenmore was organized, it was a secondary business
to Ted’s Nursery. During the years in issue Kenmore operated a
retail gasoline station, an automobile repair shop, and a dump
truck and construction business, and transported and sold-
wholesale bulk fuel. Kenmore was not in business when its
petition was filed in the instant cases.
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