Vandra Bros. Construction Co., Inc. - Page 6




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          did not begin any work without a written contract for that                  
          particular project.  There were penalties if petitioner did not             
          comply with the contract.                                                   
               When petitioner subcontracted, the subcontractor was                   
          responsible for labor, equipment, and materials for its part of             
          the project.  Petitioner took bids on the subcontractor work and            
          did not mark up the subcontractor’s bids, except to cover its own           
          bond costs and insurance.  When petitioner subcontracted, if the            
          subcontractor did not pay its suppliers, those suppliers could              
          file liens against petitioner.  Thus, petitioner took care in               
          selecting subcontractors, trying to ensure they could pay their             
          suppliers.                                                                  
               The construction season in general lasted from April to                
          November.  Generally petitioner bid in the spring and finished              
          the projects by November or December.  Occasionally work carried            
          over to the next year.                                                      
               Governmental Regulations                                               
               Petitioner’s business was strictly regulated by its                    
          customers.  Both the State of Ohio and local governments                    
          stationed an engineer at each construction site to inspect                  
          materials and oversee the project.  Petitioner was required to              
          pour concrete within 1 hour after the concrete supply truck left            
          the supply plant.  If this condition was not met, the onsite                
          engineer had the right to reject the load of concrete.  Further,            






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Last modified: May 25, 2011