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We found Mr. Myers’s and Kurt’s testimony credible.15 As
determined in our findings, over the years, Mr. Myers has worked
long hours to accomplish the numerous duties and tasks he
performs for petitioner. He and other witnesses further
convincingly testified that he each year (including during
petitioner’s year ended July 31, 1996) puts in numerous workdays
of 10 hours or more.16 He also has often worked on weekends and
15We questioned Mr. Myers closely about the statement in the
fiscal year ended July 31, 1996, return of Myers Foundations that
he had devoted 50 percent of his time to its business. Although
he maintained the statement was untrue, he did not recall how
that 50-percent figure had been arrived at by the accountant who
had prepared that return. We note that this accountant had also
prepared petitioner’s return for its year ended July 31, 1996,
and that return stated that Mr. Myers had devoted 100 percent of
his time to petitioner’s business.
16During peak construction periods, Monday through Friday is
the normal workweek for petitioner’s construction workers.
Although petitioner does not pour concrete on Saturdays, some of
its workers may work on Saturday to prepare or finish work on a
particular building site. On a typical workday, petitioner’s
construction workers report to a staging area by 7 a.m. Mr.
Myers is usually at the staging area around 6:30 a.m., in order
to plan and direct the work to be done that day. From the
staging area, after picking up and loading any equipment and
supplies needed in the work that day (panels, i.e., rectangular
aluminum forms, form oil, anchor bolts, wall ties, etc.) Mr.
Myers and petitioner’s work crews proceed to various construction
sites. Petitioner’s work crews normally work until 4:30 p.m. or
5 p.m., although they sometimes may be required to work until 7
p.m. or 8 p.m. After petitioner’s construction workers have
stopped work, Mr. Myers usually has other tasks to perform,
including preparing petitioner’s billings, its weekly payroll,
and its bids on future jobs, and planning construction activities
for the next workday.
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