- 9 - Ralph Harrison Ralph also joined the business in 1962 and, like his brothers, has been employed continuously by petitioner since its incorporation. Before and during the audit years his principal responsibility was to manage, maintain, and refurbish petitioner’s fleet of trash pickup trucks. He was also responsible for all major equipment purchases, including trucks, containers, and heavy equipment such as tractors and bulldozers. Related Entities During the audit years, Mrs. Harrison and her sons were involved in the trash hauling business through entities other than petitioner. They were the sole partners in three partnerships: E.J. Harrison & Sons Rentals (Rentals), Newbury Disposal Co. (Newbury), and Santa Clara Valley Disposal (Valley). Mrs. Harrison was employed by Newbury and Valley, but she received no compensation other than by means of partnership distributions. In addition, Myron, James, and Ralph were the sole shareholders in Gold Coast Recycling, Inc., which was formed in 1990 to operate a recycling facility in Ventura County. Mr. and Mrs. Harrison declined to take any interest in Gold Coast Recycling, Inc., as they did not want to be involved in the recycling business. Mrs. Harrison had no involvement with Gold Coast Recycling, Inc., during the audit years.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