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authorized to change, and reviewed petitioner’s financial
statements and other records. He decided the credit limit that
petitioner gave to each of its customers, and he was responsible
for petitioner’s exceptionally low number of uncollectible
receivables. He also directed and evaluated employee performance
and was responsible for hiring and firing all of petitioner’s
employees.
Petitioner conducted its business out of a warehouse with
small offices in front, and it dealt with its customers by
telephone rather than face to face. During the subject years,
Beiner worked directly for petitioner approximately 38 hours per
week, in addition to the approximately 19 hours per week which he
worked for California Controls, and he generally was at
petitioner’s warehouse approximately 85 percent of the hours in
its workweek. When he was away from the warehouse, he remained
accessible to his staff by cell phone, facsimile, and overnight
mail, and he continued to make all of petitioner’s managerial and
policy decisions and to direct and control petitioner’s business.
In January 2000, Beiner suffered a heart attack, and he
stayed away from petitioner’s warehouse for approximately 60
days. Petitioner’s business did not grow during that 60-day
period.
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Last modified: May 25, 2011