- 5 -
1994.3
From 1981 to 1994, except for the gift of the corporate
stock, Mrs. Harte received annual gifts from Doris Kropp not
exceeding $1,000.
In the early 1980's, the Helena, Montana, office of the
accounting firm of Galusha, Higgins & Galusha (Galusha)
summarized Doris Kropp’s business transactions (bookkeeping) and
prepared her tax returns. Sometime after the death of Paul’s
father (post-1983), Thomas J. Shea (Mr. Shea) of Galusha’s
Bozeman, Montana, office (Galusha’s Bozeman office) became
responsible for Doris Kropp’s bookkeeping and tax returns.
Shortly after assuming the bookkeeping responsibilities,
Galusha’s Bozeman office transferred the bookkeeping
responsibilities to another service provider (bookkeeping service
provider). During the time Mr. Shea was responsible for Doris
Kropp’s bookkeeping, Mr. Shea had limited contact with Paul.
They never discussed the tax treatment of any particular item.
Thereafter, Mr. Shea did not have any further contact with Paul.
Mr. Shea had no personal knowledge of the services Paul may
have performed for Doris Kropp. From information provided by the
Helena, Montana, office of Galusha, Mr. Shea understood Paul’s
services to Doris Kropp to include managing her rental
3 For 1994, Lorna filed a tax return designated “Married
filing separate”.
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011