- 6 - A usual workday for Rocky began around 5:30 a.m. with loading the materials needed at a specific job site into petitioner’s work trucks. Rocky then delivered those materials to the job site. When petitioner was engaged in many small jobs, Rocky went to multiple sites during a single workday. Rocky’s workday ended around 5:30 p.m. During the years in issue, Rocky worked an average of 55 to 60 hours per week. 3. Dean Miller Dean was petitioner’s secretary/treasurer. However, Dean primarily functioned as a job-site supervisor, which required him to perform the same duties as Rocky. Dean’s typical workday and workweek were similar to Rocky’s. E. Compensation Paid by Petitioner to Its Shareholder- Employees For tax years ended after June 30, 1996, Darle’s base salary was $300,000, except for the taxable year ended June 30, 1999, when his base salary was $282,501. Darle was paid a bonus for the tax years ended June 30, 1984 through 1997, and 2000. Darle’s total compensation was as follows:Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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