-3-
During the respective subject years, approximately 24 and 31
individuals worked in the business. Petitioner’s wife was
employed by the S corporations to wash windows one or two days a
week and to provide clerical services to the S corporations for
approximately 10 to 15 hours per week. The S corporations did
not formally pay her any wages during either year; she actually
received wages from the S corporations of $4,480 and $5,000
during the respective years. Petitioner was employed by the S
corporations essentially as their general and operations manager.
As to the business, petitioner solicited professional advice and
new customers; established a sales division; recruited, hired,
evaluated, and dealt with each of the other workers in the
business; assigned specific jobs to the window washers and
monitored customer satisfaction as to those jobs; negotiated each
window washer’s compensation; and made daily business decisions,
handled the business’s finances, and assisted in clerical work.
He also washed windows for the S corporations 5 or 6 days a week.
PWC formally paid petitioner no wages during 2001, and AGC
formally paid petitioner $6,800 in wages during 2002.
Petitioners had four children the ages of whom in 2001 were
10, 8, 4, and 2. When petitioner wife was washing windows for
the S corporations, petitioners left their children with either a
daycare service or a neighbor. Petitioners paid their neighbor
in cash to watch their children, and petitioners paid the daycare
Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011