James A. and Debra J. Poyda - Page 7




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               Petitioners presented as evidence a document alleged to be             
          an employment contract between Ms. Poyda and her husband.                   
          According to the terms of this document, dated January 1, 1992,             
          Ms. Poyda agreed to work 35 hours per week for her husband at a             
          monthly salary of $100.  Whether petitioners intended this                  
          document to be an actual, binding contract is doubtful, primarily           
          because of the following reasons.                                           
               First, the document required Ms. Poyda to work 35 hours per            
          week at a monthly salary of $100, which would amount to less than           
          $1 per hour.  Ms. Poyda actually earned a monthly salary of                 
          approximately $433 and $450 in 1995 and 1996, respectively.                 
          Although these amounts are more reasonable, they do not conform             
          to the document.                                                            
               Second, we are not convinced that Ms. Poyda spent 35 hours             
          per week throughout the year on the farm, as specified in the               
          document.  Mr. Poyda testified that Ms. Poyda worked 35 hours per           
          week throughout the year doing “the majority of the work in the             
          Christmas trees,” including participation in planting,                      
          fertilizing, mowing, pruning, and related activity, as well as              
          all of the “bookworks, phone works, any orders coming in.”  Ms.             
          Poyda did not testify concerning her own activities.  Petitioners           
          presented no evidence corroborating Mr. Poyda’s testimony, nor              
          did they provide any details other than these general and                   
          conclusory statements.  Furthermore, the work on the farm was               






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