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during all relevant times. In the early years of their business,
Victor and Joyce Caracci borrowed money collateralized by their
residence to fund the Sta-Home tax-exempt entities’ operations,
and they (the individuals) guaranteed the extension of credit to
the entities. Throughout the years, the managers of the three
separate entities generally operated the entities as one
integrated unit. (Because the parties also generally treat the
three separate entities as one integrated unit, so do we.)
During the subject year, Joyce Caracci, Michael Caracci, and
Christina McQuillen were the Sta-Home tax-exempt entities’ only
directors and officers. Those entities employed or retained the
following Caracci family members or spouses in the corresponding
position:
Individual Position
Victor Caracci Consultant
Joyce Caracci Chief operating officer/administrator
Michael Caracci Chief executive officer
Christina McQuillen Director of personnel
Vincent Caracci General counsel
Denise Caracci Nurse (from August 1991 to May 1995)
David McQuillen Maintenance man
The Sta-Home tax-exempt entities participated in the
Medicare program. Medicare was established in title XVIII of the
Social Security Act, Pub. L. 89-97, 79 Stat. 291 (1965), and is
the principal health care insurance for individuals who are
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Last modified: May 25, 2011