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Personal Property Assessment Return (Indiana business tangible
personal property assessment return). In that return, Mr. Barmes
reported the name of the taxpayer as Sandbar Wholesale Trust and
the Federal identification number belonging to that taxpayer as
52-9876145. Mr. Barmes reported in the Indiana business tangible
personal property assessment return that the taxpayer’s Federal
income tax year ended on December 31, 1995, and that the name
under which Federal income taxes were filed was Sandbar Wholesale
Trust. In that return, Mr. Barmes also reported that the names
under which the businesses were conducted were Barbara’s Gift
Shop and Barmes Wholesale and that the businesses were not
conducted in the form of a trust but were conducted in the form
of what Mr. Barmes described as an “Unincorporated Business
Organization”. Mr. Barmes further reported in the Indiana
business tangible personal property assessment return that the
business properties were located at “120/114 Main Street” and
that the businesses did not have any other locations in the State
of Indiana. In that return, Mr. Barmes also reported that the
two businesses had total sales during 1995 of $5,799,767.
Unemployment Compensation Claims with Respect
to Barbara’s Gift Shop and Barmes Wholesale
At all relevant times, the State of Indiana Department of
Workforce Development (Department of Workforce Development)
administered claims for unemployment insurance benefits and
required employers to file quarterly reports and make payments
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