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Ms. Novak-O’Farrell made purchases for T-Foil Enterprises in
one of two ways. Sometimes she purchased items with an American
Express card. The American Express card had her name on it, but
the charges incurred on that card were billed to petitioner. On
other occasions, Ms. Novak-O’Farrell purchased business items
with her own funds or her own credit card. When she purchased
business items with her own funds or credit card, petitioner
would reimburse her, or she would write a T-Foil Enterprises
check to herself. Petitioner periodically reviewed the American
Express bills and canceled checks. There is no evidence that
petitioner objected to these practices during 1999.
During 1999, Ms. Novak-O’Farrell and petitioner were friends
in addition to their employer-employee relationship.
From October 1998 to March 2001, Ms. Novak-O’Farrell rented
a house from petitioner. The parties did not execute a written
lease. Ms. Novak-O’Farrell agreed to pay between $900 and $950
per month in rent, which petitioner raised to $1,200 sometime in
1999. In or about July 1999, Ms. Novak-O’Farrell injured herself
and did not work. From August 1999 through December 1999,
petitioner and Ms. Novak-O’Farrell orally agreed that she would
pay only half the rent due (approximately $450 to $475).
Petitioner’s Logging Road
During 1999, Sherwood Trucking & Bulldozing installed a
logging road onto wooded land owned by petitioner.
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Last modified: May 25, 2011