Brewer Quality Homes, Inc. - Page 7

                                        - 7 -                                         
          promoted a sales administrator to sales manager in  mid-1996--              
          Jack has always held these positions.                                       
               In his capacity as general sales manager, Jack oversaw                 
          petitioner’s daily sales operations, worked with salespeople on             
          all transactions, appraised trade-ins, negotiated with buyers,              
          and approved all closings.  In his capacity as advertising                  
          manager, Jack directed petitioner’s advertising efforts:  He met            
          with all media, wrote ad copies for television, radio, and                  
          newspaper advertisements, prepared the advertising budgets, and             
          approved all advertising costs.  In his capacity as loan officer,           
          Jack approved the underwriting for all in-house loans and                   
          personally worked delinquent accounts.  In his capacity as                  
          licensed general insurance agent, Jack was responsible for                  
          petitioner’s book of insurance; petitioner had more than 400                
          insurance customers.  Petitioner insured 60 percent of its sales.           
          The commissions earned for Jack’s work as the licensed general              
          insurance agent went to petitioner and were reported on                     
          petitioner’s tax return.  As the personnel manager, Jack was                
          responsible for hiring, firing, supervising, training, and                  
          evaluating all of petitioner’s employees.  In his capacity as               
          purchasing officer, Jack ordered all of petitioner’s inventory,             
          lot supplies, and office supplies.  He also bought all company              
          vehicles and approved all invoices for payment.  In his capacity            








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