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Chick competed with a McDonalds and a Hardees. Mrs. Owens
employed students to work part time, 10 to 15 hours a week.
Mrs. Owens wrote checks for utilities in 1989 totaling
$16,346.09 on Burger Chick's account. Her children wrote two
checks totaling $2,409.83.
The combined gross income of Big O Truck Stop, Big O
Barbecue, and Burger Chick was between $500,000 and $1 million er
year in the years in issue.
5. Petitioners' Supplies
Most of petitioners' suppliers deliver once a week. Mr. and
Mrs. Owens do not have much storage room at the businesses. They
sometimes used their cars to buy supplies and food for their
businesses. Walker Meat in Carrolton delivers meat to
petitioners once or twice a year. Petitioners go to Walker Meat
to get meat at other times. They go to the grocery store to get
items such as cheese and mayonnaise when necessary. They usually
pay cash for these items. Ms. Feltrinelli sometimes used her car
to go to Sam's Club to get pork and barbecue for Big O Barbecue.
C. Petitioners' Income Tax Returns
Robert H. King (King), a self-employed accountant, prepared
Mr. and Mrs. Owens' and Ms. Feltrinelli's 1989 and 1990 income
tax returns. The Owens gave King the information he used to
prepare their returns. On their Schedules C for 1989 and 1990,
Mr. and Mrs. Owens reported that their businesses were "Burger
Chick - Vineyard - Towing Service". They did not refer to Big O
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Last modified: May 25, 2011