- 8 - D. Mr. Weeldreyer’s Separate Farming Activity During the years at issue, Mr. Weeldreyer individually (and not as an employee of Dreyer Farms) farmed at least three additional properties.8 One of these farms was located across the road from the Weeldreyer farm. The other farms were located 2 to 5 miles away. The grain from these other farms was stored on the Weeldreyer farm and commingled with the grain belonging to Dreyer Farms. E. Compensation and Payment of Food, Lodging, and Medical Expenses Mr. Weeldreyer was the sole employee of Dreyer Farms.9 Dreyer Farms paid Mr. Weeldreyer, as an officer/employee, $750 in 1995 and 1996 and $1,000 in 1997. Following the transfer of the Weeldreyer farm to Dreyer Farms, the Weeldreyers continued to use the farmhouse as their residence. Dreyer Farms paid for (1) the food consumed by the Weeldreyers and their children, (2) the utilities, property tax, insurance, remodeling, landscaping, and repairs and maintenance for the farmhouse, and (3) the telephone used by the Weeldreyers. In addition, Dreyer Farms paid for all the medical care expenses of the Weeldreyers and their children. 8In addition, in 1995, Mr. Weeldreyer did custom hire work for which he received $1,175. 9Although the Weeldreyers’ two sons were not employees of Dreyer Farms, they helped with the farming chores.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