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Merrill Lynch account. In addition to the payment for the loss
of the car, the insurance company paid to Mr. Beck death benefits
of $4,934 in 1991, $6,543 in 1992, and $5,328 in 1993.
Beck's Liquors never paid Mr. Beck a salary. During the
years at issue, Mr. Beck received Social Security benefits but
did not receive a salary or wages from any source. Mr. Beck
received Social Security payments in 1991, 1992, and 1993 in the
respective amounts of $2,436, $2,836, and $2,923. Beck's Liquors
paid a share of the expenses related to an office in the
condominium in which Mr. Beck resided and garage storage in two
garages. Mr. Beck used the corporate VISA credit card to pay for
his personal expenses in addition to corporate expenses. He
charged meals and travel expenses that were deducted as
entertainment expenses on the corporate returns.
Michael worked as a custodian for Blue Cross/Blue Shield and
Red Lobster. He also worked in the liquor store on Friday
nights. He stocked shelves, filled the cooler, dusted shelves,
swept the floors, and occasionally took deposits to the Bank and
picked up freight from the liquor companies. In 1992, Beck's
Liquors paid $9,400 in cash for a Mercury Topaz for Michael. He
drove the Topaz when he ran errands for the store. During the
years at issue, Beck's Liquors did not pay Michael cash for the
work he did in the store. In lieu of wages, Beck's Liquors paid
the real estate taxes on the condominium in which Michael
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