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FINDINGS OF FACT
Some of the facts have been stipulated and are so found. As
discussed above, certain other facts have been deemed established
pursuant to Rule 104(c) and are incorporated herein as findings
of fact by this reference.
Petitioners, who at all relevant times were husband and
wife, resided in Indiana at the time the petition was filed.
Petitioners’ Businesses
At all relevant times, petitioners operated two businesses,
one under the name Barbara’s Gift Shop and the other under the
name Barmes Wholesale (collectively, the two businesses). During
at least the period November 1994 through December 1996, Mr.
Barmes was the individual who had ultimate control over Barbara’s
Gift Shop and Barmes Wholesale and the operations of those two
businesses.
At all relevant times, Barbara’s Gift Shop, a retail busi-
ness located at 120 Main Street,13 Vincennes, Knox County, Indi-
ana, and Barmes Wholesale, a wholesale business located at 114
Main Street, Vincennes, Knox County, Indiana (collectively, the
business locations), sold many of the same products, which
included adult novelties and tobacco accessories. At those
13The record is unclear as to whether the street on which
the two businesses were located was called Main Street or East
Main Street. Most of the references in the record are to Main
Street, and, for convenience, we shall refer to the street on
which the two businesses were located as Main Street.
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