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tailor petitioner’s business to the exclusive sale of
Allen-Bradley parts and to manage petitioner’s business
profitably throughout the subject years. At all relevant times,
he was petitioner’s chief executive officer, chief financial
officer, president, secretary, and treasurer, and, in those
capacities, he performed duties the nature, extent, and scope of
which were fundamental, substantial, and encompassing. He was
primarily responsible for petitioner’s extraordinary growth, he
was irreplaceable in petitioner’s business operation and
important to its success, and his services performed for
petitioner were directly and inextricably related to the volume
of its sales. In fact, when Beiner was unable to frequent
petitioner’s warehouse for the 60-day period in 2000, its sales
ceased to grow.
Although Beiner did not work exceptionally long hours in
petitioner’s business during the subject years (he worked for
petitioner an average of approximately 38 hours per week), nor
devote 100 percent of his time to that business (he additionally
worked approximately 19 hours a week for California Controls), he
cofounded petitioner’s business and has worked there continuously
since its inception in a managerial capacity as its primary
officer and its most valuable employee. In addition, his role
was distinguishable from the role of each of petitioner’s other
employees, all of whom he directed and supervised, in that they,
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