Jerry L. Crabtree - Page 4

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             trial, petitioner Jerry Crabtree and her son, petitioner                 
             Eddie Crabtree, each owned 50 percent of the stock of                    
             Crabtree Investments.  They served as the only officers of               
             the corporation.  At the time they filed their petitions in              
             this Court, they resided in Pensacola, Florida.  Crabtree                
             Investments, a Florida corporation, was incorporated on                  
             April 1, 1985, and maintained its principal place of                     
             business in Pensacola, Florida, at the time the instant                  
             petitions were filed on its behalf.                                      
                  During the years in issue, Crabtree Investments                     
             operated a bar and package store in Pensacola, Florida,                  
             trading under the name Justins.  Before the incorporation                
             of Crabtree Investments, the individual petitioners had                  
             owned and operated Justins since 1983 or 1984.  Justins                  
             consists of an L-shaped building with the package store in               
             the front and a country and western bar in the rear of the               
             building.  Justins is located near a number of large                     
             manufacturing companies.                                                 
                  During the years in issue, Ms. Crabtree managed the                 
             package store, which generally was open Tuesday through                  
             Saturday from 1 p.m. until 7 p.m.  Mr. Crabtree managed the              
             bar, which was open daily from 6 p.m. until 2:30 a.m.  The               
             bar had a maximum seating capacity of 250 persons and                    

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Last modified: May 25, 2011