Wagner Construction, Inc. - Page 9




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               Dennis diversified petitioner's operations in order to                 
          provide year-round employment for employees, to use equipment               
          more efficiently, and to increase earnings.                                 
               Dennis bought or leased property to store and dispose of               
          waste construction materials generated in connection with                   
          petitioner's construction contracts.  He began recycling                    
          construction waste materials for use in its sand and gravel pit             
          operations, for use as materials in other construction projects,            
          and for sale to third parties.                                              
               Dennis negotiated petitioner's logging contracts and                   
          purchase rights directly with property owners.  He began using              
          real estate, originally purchased to store and dispose of                   
          construction waste, as a storage yard in petitioner's logging               
          operations and also for log storage for third parties.                      
          D.  Curtis' Responsibilities and Qualifications                             
               After graduating from high school in 1973, Curtis began                
          working for his father in the construction and logging                      
          businesses.  By 1995, he had more than 20 years of experience in            
          the construction and logging businesses and had been petitioner's           
          vice president for 10 years.                                                
               Curtis supervised petitioner's major construction projects             
          in and around International Falls, Minnesota.  In addition, he              
          regularly consulted with the other construction foremen via the             
          radio or mobile telephone, giving technical assistance with other           






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Last modified: May 25, 2011