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We also note that in Fischer there was a vastly different
relationship among the services provided by the children, the
capital contributed by the parent, and the partnership interests
received. In Fischer the two sons had worked full time in the
family business for many years before the partnership was formed;
they also continued to provide vital full-time services to the
partnership thereafter.
In this case, Donald Hendrickson testified at trial that he
worked about 20 hours per week for the family farm during 1979-93
and that his services had a value of approximately $15 per hour.
Donald Hendrickson also testified that his sister, Mrs. Klippel,
performed approximately 15 to 20 hours per week of bookkeeping
services for the family farm during the same period, with a value
of approximately $8 per hour. Finally, Donald Hendrickson
testified that his brother, James O. Hendrickson, performed very
few services for the family farm.
Donald Hendrickson also testified that during 1979-93 he was
employed full time as the judge of the Warrick County Circuit
Court. In addition, Donald Hendrickson had many other business
interests, including other farming interests. Moreover, Mrs.
Klippel also had another job, and she testified at trial that she
spent only 10 to 12 hours per week working for the family farm.
For all these reasons, we have found that: (1) Donald
Hendrickson performed not more than 10 hours per week of services
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