- 3 - Background Some of the facts have been stipulated and are so found. The stipulation of facts and the attached exhibits are incorporated herein by this reference. At the time the petition was filed, petitioner resided in Federal Way, Washington. In January 1994, petitioner purchased a nonoperating beauty salon. Petitioner had no previous experience in owning or operating a beauty salon and had no training in cutting hair. Petitioner worked full time in the human resource department of a company located in Bellevue, Washington. The salon was approximately 1,100 square feet in area and was equipped with hairdressing stations, or chairs, and other fixtures, including equipment for shampooing and drying hair. At the time of purchase, the salon had no employees and was not open for business. In February 1994, petitioner hired the first beautician and thereafter opened for business. Petitioner advertised the salon’s services in newspapers and on the radio. Maxi’s provided services for clients who made appointments with a particular beautician or were walk-in customers. By the end of the first quarter of 1994; i.e., March 31, 1994, petitioner had hired three to four beauticians. Due to the high turnover in this type of business, petitioner had approximately 20 beauticians working in Maxi’s during the years at issue, althoughPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011