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Cleaning Services apparently charged and billed Farm Credit
$2,000 for these services, but the bill was never paid.
In 1997, petitioner was employed as an area manager by
Corporate Staffing Resources (CSR). In connection with this
employment he regularly traveled throughout southeastern Michigan
where petitioners were living at the time. Usually petitioner
used one of petitioners’ cars for his employment-related travel.
When he did, he was entitled to reimbursement by CSR at the rate
of $0.24 per mile, claim for which he was required to make on a
travel voucher.
Some time during 1997 petitioner traveled by air from
Michigan to Arizona to look for a new job. He remained in
Arizona for approximately 10 days.
Nancy M. Frederick (Ms. Frederick) was employed as a
“kitchen and bath specialist” by Central Michigan Lumber Company
(Central) during 1997. In connection with this employment she
was required to travel for various reasons to Central’s customers
or clients, and she did so from time to time during that year.
She was reimbursed for her traveling expenses in accordance with
Central’s “expense policy”. According to claims submitted to
Central for travel expense reimbursements, she used one of
petitioners’ cars to travel approximately 2,000 miles during 1997
in connection with her employment.
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