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with petitioner’s drivers delivering home heating oil, signed the
subject Federal income tax returns in her capacity as an officer,
and discussed some of the business decisions with Haff before he
decided upon and implemented them. Louise received from
petitioner a weekly salary of $450. Part of the salary was
apportioned to at least HCC and Parker, and petitioner claimed a
deduction for the rest.
Richard has worked for petitioner for approximately the last
40 years, with a 2-year absence to serve in the Army and another
brief absence to earn a master’s in business administration. He
worked 5 days a week in the office, and he was responsible for
monitoring each station’s condition and collecting money from
three of the stations. Richard received from petitioner a salary
of approximately $50,000 in each of the last 10 years, and he has
not received from petitioner a bonus since 1986 or 1987.
Richard’s bonus at that time was $5,000.
Willett began working for petitioner on January 6, 1978.
She became the office manager in 1979 and remained with the
company in that position throughout the subject years. She
supervised the office personnel, hired and fired station
employees and drivers, maintained the driver’s reports, took
orders, and handled service calls. She wrote deposit slips that
Louise or Emile took to the bank, took customer complaints, and
was responsible for maintaining the general ledger. She
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