- 3 - McCulloch. The supplies were sent to McCulloch’s plant in Mexico where parts were assembled. The parts were later shipped back to the United States where end products were assembled. Petitioner’s duties at QSN included overseeing the delivery of QSN’s screws and nuts to McCulloch. During 1997, petitioner traveled to Mexico approximately once a week. Petitioner also managed nine Mexican national employees in Mexico. Petitioner testified that QSN received a 9-percent management fee based upon the delivery of screws and nuts to McCulloch’s plant in Mexico and the parts shipped back to the United States for assembly. Petitioner testified that any taxes or fees paid to the Mexican taxing authorities were paid by petitioner from the 9-percent management fee. No contracts or agreements between QSN and McCulloch were introduced at trial. During the year in issue, petitioner was a salaried employee of QSN. In addition to his regular salary, petitioner stipulated that he received a monthly car allowance of $400, totaling $4,800 during 1997. Petitioner also stipulated that he received a monthly check from QSN of $2,000, totaling $24,000 during 1997. Petitioner does not dispute that he deposited the $400 monthly car allowance and $2,000 monthly check into his personal checking account at DM-Federal Credit Union. Both the $400 monthly car allowance and $2,000 monthly check were prepared by Ms. Jacqueline S. Udell (Ms. Udell) at QSN’sPage: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011