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Darle anticipated it needed to complete the job and arranged for
them to be delivered to the job site. Petitioner maintained a
small inventory of drywall, studs, and mud at its warehouse.
C. Competition in the Drywall Business
The drywall construction business is a competitive industry
because jobs are generally awarded to the lowest bidder, and
because a minimal capital investment allows a competitor to enter
the drywall construction industry. A drywall construction
business is established with a capital investment of about $300,
which is used to purchase a tool belt, a screw gun and cord, and
a T-square. There are no proficiency exam requirements, but
petitioner is required to have a contractor’s license to place
its bids with general contractors.
D. Petitioner’s Shareholder-Employees
1. Darle Miller
Darle was the chief executive officer (CEO) and president of
petitioner. He performed many duties as CEO, including preparing
and submitting job bids, scheduling projects and jobs, hiring and
coordinating employees, coordinating activities between
petitioner and the general contractors, ordering supplies,
dealing with payroll issues, and confronting any problems that
arose. Darle usually arrived at the office by 7 a.m., opened it
for business, checked messages, and returned phone calls. It was
common for Darle to deliver supplies and equipment to the
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Last modified: May 25, 2011