- 5 -5
AJF is a New York corporation with principal offices in
Williamsville, New York, at the time the petitions were filed.
AJF is involved in the business of furniture delivery and is a
cash receipts and disbursement method taxpayer. AJF's employees
were mainly drivers, helpers for loading, helpers for drivers of
home deliveries, and tractor-trailer drivers.
During the years in issue, AJF earned income by performing
services for J.C. Penney Company, Inc. (J.C. Penney), pursuant to
a Delivery Service Agreement (Contract) dated March 6, 1987. The
Contract required AJF to deliver furniture to customers of J.C.
Penney and transport furniture for J.C. Penney from various
locations, including the Buffalo, New York, and Toledo, Ohio,
distribution centers of J.C. Penney. AJF also performed delivery
work for J.C. Penney in other States and delivered fabricated
goods for the Buffalo Custom Decorating Division of J.C. Penney.
AJF used the trucks of J.C. Penney to perform its contract
services from 1988 to October 1990. Thereafter, AJF supplied
both the drivers and the trucks. J.C. Penney reimbursed AJF for
fuel purchased by AJF in performing its delivery services under
the Agreement. AJF employees used cash and corporate credit
cards for the purchase of fuel used in the delivery of J.C.
Penney products.
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