Alron Engineering & Testing Corp. - Page 3




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          engineering.  Mr. Smith holds a 4-year degree in civil                      
          engineering and a master’s degree in soil mechanics.                        
               Technicians on petitioner’s staff were given a variety of              
          duties, including operating equipment, e.g., drilling, creation             
          of cylinders and other test samples, laboratory testing, and                
          field testing.  The educational background of petitioner’s non-             
          engineering staff ranged from employees with a 2-year degree1 in            
          civil engineering to a few with high school diplomas.  One                  
          employee did not receive a high school diploma.  All of                     
          petitioner’s employees worked full-time during the years in                 
          issue.                                                                      
               Petitioner’s geotechnical testing services consisted                   
          primarily of physical tests of concrete and soil samples                    
          conducted in either the field or laboratory.  Petitioner provided           
          necessary equipment (e.g., drill rigs), and laboratory                      
          facilities, including a “moist curing room” where concrete                  
          specimens were cured until the required “specification date”.               
          Operation of equipment out in the field or laboratory did not               
          require basic knowledge of mathematics or engineering principles            
          since it was not analytical in nature.  Training of petitioner’s            
          technical employees, or technicians, occurred on the job.                   


          1    A 2-year degree in civil engineering is not the equivalent             
          of an engineering degree required to perform professional                   
          engineering services in Wisconsin.  See Wis. Stat. sec. 443.04              
          (1999).                                                                     





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