- 3 -
(MRI) equipment, and computerized axial tomography (CAT scan)
equipment.
Petitioner had a 12-percent stock interest in Empire and was
on Empire’s board of directors. Additionally, petitioner held
the position of “technical director.” His duties as technical
director were to be defined by the board; the record, however, is
barren as to the specific nature of the technical director’s
duties. In addition to his managerial and directorial positions
with Empire, petitioner was the sole individual hired by Empire
to perform maintenance work on x-ray machines for Empire’s
customers.
The nature of petitioner’s work as Empire’s x-ray specialist
involved traveling to the customer’s location, troubleshooting
the customer’s x-ray equipment, and performing any necessary
maintenance. If a malfunctioning part required repairs greater
than those which petitioner could perform on the customer’s
premises, petitioner took the damaged part to his home-based
workshop where he would perform the repairs. If a part needed to
be replaced, petitioner would obtain the replacement and return
on a subsequent visit for installation. Petitioner owned all of
the tools and equipment he used to fulfill his maintenance
duties, including the vehicle used to make service calls.
Petitioner also performed tasks related to his activities
with Empire from his home. These tasks generally included making
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011