Estate of Betty Bodwell - Page 4




                                        - 4 -                                         
                                  FINDINGS OF FACT                                    
               During 1989 through 1994, petitioner was engaged in business           
          as a painting contractor, painting new and existing gasoline                
          service stations.  He did business under the name PAINT-SER LTD.,           
          and he performed the painting services himself.  During the years           
          1989 through 1994, petitioner, d.b.a. PAINT-SER LTD., performed             
          painting services for Shell Oil Co. (Shell), for which Shell paid           
          him, as follows:                                                            
                              Year           Amount                                   
                              1989      $51,619.64                                    
                              1990      84,832.88                                     
                              1991      35,919.48                                     
                              1992      63,163.81                                     
                              1993      64,645.53                                     
                              1994      46,162.61                                     

               During the years 1990 through 1994, petitioner, d.b.a.                 
          PAINT-SER LTD., performed painting services for Town and Country            
          Contractors, Inc. (Town and Country), for which Town and Country            
          paid him, as follows:                                                       
                              Year           Amount                                   
                              1990      $27,807.20                                    
                              1991      49,442.09                                     
                              1992      17,821.04                                     
                              1993            1230.64                                 
                              1994           8,091.17                                 
               1On brief, respondent states that the amount of petitioners'           
          income from Town and Country for 1993 is $203.64. However,                  
          respondent's schedules accompanying the brief indicate that                 
          petitioners' income is $230.64.  After reviewing the record, it             
          is apparent that the correct amount of income received from Town            
          and Country by petitioners in 1993 is $230.64.                              







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