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Mr. Abbene and Elena managed Blue Ribbon's day-to-day
operations.11 Blue Ribbon, however, had no paid employees during
the years in issue, and Mr. Abbene kept no record of the number
of hours that either he or Elena worked.
Mr. Abbene normally devoted time to Blue Ribbon after work
and on weekends. Mr. Abbene also spent much of his vacation, 2
months each year, and holidays traveling with the horses for
shows. While he was at work, Mr. Abbene left Elena in charge of
Blue Ribbon's operations.
Elena worked approximately 50 hours each week at Blue Ribbon
where she was responsible for (1) the general care and
maintenance of the horses, (2) training, preparing, and riding
the horses shown by Blue Ribbon in competitions, and (3)
providing riding lessons on behalf of Blue Ribbon. Elena also
had the authority to make purchases on behalf of Blue Ribbon,
although she did not maintain or review any records concerning
Blue Ribbon's expenditures. Before 1989, Elena had no experience
operating a business. Elena did not attend college and had no
formal business education.
Mr. Abbene had business cards made, highlighting Elena's
1989 Olympic Bronze Medal, to advertise the services offered by
Blue Ribbon. The cards were dispersed through the mail and given
11 Mrs. Abbene had no active involvement in Blue Ribbon's
operations and did not take part in any of the decision making
concerning its operations.
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