Roger L. and Geraldine Williams - Page 4

                                         -4-                                          
               Petitioner's lease with the Port, which was in effect from             
          May 15, 1993 through the end of that year, required him to pay              
          rent of $300 per month.  In addition, petitioner paid a $900                
          security deposit to the Port upon commencement of the lease.  The           
          lease provided that petitioner's security deposit would be                  
          returned to him upon termination of the lease, if all of the                
          terms and conditions thereof were honored.                                  
               The Port lease required petitioner to obtain liability                 
          insurance in the minimum amount of $1 million.  Petitioner                  
          obtained the insurance from State Farm Fire and Casualty Co.                
          (State Farm).                                                               
               Petitioner determined his own work schedule.  Typically,               
          petitioner worked from 7 a.m. to 4 p.m. on weekdays.  In                    
          addition, petitioner often worked a few hours on Saturdays.                 
          Petitioner allocated his time between the Red Lion and SeaTac               
          Airport according to the amount of business at each location.  On           
          occasion, petitioner was called upon by the Red Lion to perform             
          shoeshine services for special guests during his leisure time.              
               SeaTac is located south of petitioner's home in Seattle.  In           
          1993, petitioner used an automobile to commute to and from work             
          and to purchase supplies.  Petitioner occasionally used the                 
          automobile for transportation between the Red Lion and SeaTac               
          Airport.  Generally, however, petitioner walked from one                    
          shoeshine stand to the other.                                               






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Last modified: May 25, 2011