- 11 - repeatedly refer to H and R in various capacities. The absence of any reference to petitioner in documents generated by Malone Music is in contrast to a reference to petitioner as the “director” of “Malone Academy”, a name apparently used to describe the Malone children’s home schooling program. Furthermore, to the extent that the testimony of one witness is representative of public impressions, the music teacher who taught some of the Malone children referred to Malone Music as “H’s business”. The promotional materials published by Malone Music and the impression of the Malone children’s music teacher support a finding that the business was not carried on by petitioner, but rather by one or more of the Malone children. We next examine the status of the ownership of assets used in the business and note that the ownership of some of those assets is not entirely clear. The business premises, that is, certain rooms in the family residence designated for such use, are apparently owned by petitioner or petitioners. Some of the musical instruments used in the business, no doubt, are also owned by petitioner or petitioners, but it is not clear whether some of those instruments, although purchased by petitioner or petitioners, were gifted to one or another of the Malone children. A business checking account was opened at some point, but control over that account says little about the ownership of the business as petitioner, H, and R are all signatories to thePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011