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FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulations of facts and the attached exhibits are
incorporated herein by this reference. At the time the petition
in this case was filed, petitioner was a California corporation
with its principal place of business in Gilroy, California, where
it had a small office and an equipment yard.
Petitioner is a licensed contractor in the State of
California, holding a class C-8 license to construct, place, and
finish concrete foundations and flatwork. The term "flatwork"
means driveways and walkways.
Petitioner used concrete, sand, drain rock, and various
hardware items (wire mesh, rebar, anchor bolts and rods,
holddowns, P.A. straps, column bases, post bases, and drain
piping), to perform its contracts.
The concrete, sand, rock, and hardware items were delivered
to the construction site, not to petitioner's equipment yard or
office. The invoices show that during the year at issue, the
cost of sand was $6.50 per ton and drain rock $11.65 per ton.
Occasionally, when the construction site became congested,
petitioner would put some of the hardware items in the back of a
truck, store the truck in its equipment yard overnight, and
return it to the construction site the following day. Petitioner
had a metal storage container similar to the type of containers
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