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conducted a business engaged in the construction of houses and
commercial buildings. Since the formation of G&W, Gilmore has
been the office manager and handled its business affairs, and
Wilson has been the president and design planner.
Prior to 1982, the Gilmores owned stocks, maintained a
savings account, and invested in certificates of deposit. Prior
to 1982, Wilson maintained a savings account and invested in
certificates of deposit. In addition, the Gilmores invested in
residential real estate properties that they held for rent, as
did Gilmore and Wilson through a partnership. The investment
history of the Hogards is unknown.
When Knuckles Construction Co. experienced accounting
problems in 1962, Bill F. Stewart (Stewart), who was a friend of
the construction company's owner, was consulted for assistance in
resolving the problems. This is how Stewart met, and later
secured as clients, Gilmore and Wilson.
Stewart has a bachelor of science degree in commerce and
business administration. He has taken courses towards a master's
degree in accounting and a few law school courses. Stewart
became a certified public accountant in 1947 and began his career
as such with a national accounting firm. In 1951, Stewart
started his own accounting business which focused primarily on
preparing individual income tax returns and providing tax advice.
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Last modified: May 25, 2011