Robert and Joyce Dirkse - Page 6




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          The workers were paid on a per-project basis, performing such tasks         
          as:  Packaging and selling the nuts and fruit, watering and pruning         
          the trees, and performing general maintenance around the Corona             
          property.  In addition to hiring these workers, petitioners                 
          improved the roads to provide easier access to the Corona property          
          and installed 900 feet of fencing to prevent thieves from stealing          
          their macadamia nut and persimmon produce.                                  
               Initially, petitioners attempted to sell their nut and fruit           
          produce at the Fuyu co-op in Temecula, California; however, the co-         
          op’s quality standards prevented a substantial portion of                   
          petitioners’ produce from being sold.  In an attempt to increase            
          revenues, Mr. Ramirez (on behalf of petitioners) began selling the          
          macadamia nuts and persimmon fruit at roadside stands.  However,            
          this activity ceased after Mr. Ramirez was confronted by competing          
          vendors and the local authorities regarding his lack of the                 
          required business licenses. Thereafter, petitioners derived most of         
          their revenue through consigning their goods at swap meets.  Unsold         
          produce was often donated to charity.                                       
               During the years in issue, petitioner generally visited the            
          Corona property three times a week.  During weekday trips, he               
          typically spent the night at the Corona property and returned to            
          his full-time job the following morning.  On weekends, petitioner           
          usually stayed at least one night, and often he stayed until Sunday         
          evening before returning home to Cerritos.  Mrs. Dirkse often               






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Last modified: May 25, 2011