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Truck Description Unit Number
Mack 175K 1
Mack 514K 2
Mack 474K 3
Tag along 4
1989 Ford truck
1993 Ford truck
Various excavation equipment
Office equipment
In exchange, Pauline’s Concrete covenanted to pay petitioners for
the use of the equipment.5
For the taxable years 1991 through 1993, Pauline’s Concrete
was generally in the business of performing concrete pumping.
Pauline’s Concrete provided concrete pumping services and related
equipment at specific locations as requested by the construction
contractors.6 For the years at issue, both petitioners worked
for, and received wages from, Pauline’s Concrete. Petitioners
each drove and operated the equipment leased by Pauline’s
5The lease states:
The lease payments (the “Annual Lease Amount”) shall be
calculated annually by Lessor based upon the number of
hours the trucks are in operation for the year at a
rate of $120 per hour, however, monthly payments (the
“Periodic Payment”) shall be paid in an amount as from
time to time may be periodically agreed between Lessor
and Lessee. * * *
6As part of its operations, Pauline’s Concrete performed,
among other things, the following: Receiving phone calls to log
the pumping equipment on and off jobsites; deciding which pumping
equipment will be placed on which jobs; transporting the pumping
equipment to the jobsites; deciding when to replace older pumping
equipment; performing necessary maintenance on the pumping
equipment; and performing the safe operation of the pumping
equipment.
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Last modified: May 25, 2011