Sidney C. Shaw - Page 8




                                        - 8 -                                         
          Western Sizzlin’ SW.  Bob Palmer (Palmer), manager of Western               
          Sizzlin’ SW, continuously managed the day-to-day operations of              
          the Western Sizzlin’ SW restaurant during the years in issue.               
               In 1995, Shaw Ltd. made renovations to Western Sizzlin’ SW.            
          The renovations consisted of expanding the seating area,                    
          extending the entry to create a cashier area, relocating the                
          restrooms, adding a cleaning closet, and expanding the parking              
          lot.  The renovation work was done at night so that the                     
          restaurant could remain open.                                               
               Petitioner met with Palmer regularly, about 14 hours a week            
          during the 15-week construction period, to discuss the                      
          renovations and business operations of the Western Sizzlin’ SW              
          restaurant.  Petitioner made the final decisions on the                     
          operations and policy of the Western Sizzlin’ SW restaurant,                
          including the type of food served, the meat quality, the                    
          seasoning used on the steaks, the use of a vacuum tumbler to                
          marinate the steaks, the baking of fresh bread, the addition of             
          scatter bars throughout the restaurant, and the addition of a               
          cotton candy machine and desserts to the buffet.  After the                 
          renovations were completed in August 1995, petitioner met with              
          Palmer occasionally, about 3 hours a week, to review and discuss            
          the financial statements.  In 1996, petitioner ate dinner at the            
          restaurant 3 nights a week.                                                 








Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next

Last modified: May 25, 2011