Peter F. & Maureen L. Speltz - Page 8

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          firewood, and transporting the wood by tractor from their distant           
          farmhouse to their home.  If Mr. Speltz took the older children             
          in the trailer when he picked up the firewood, he might spend up            
          to 2 hours returning because he drove the children around the               
               During the snowy Minnesotan winter months, Mr. Speltz plowed           
          petitioners’ driveway and shoveled snow from the walkway to                 
          petitioners’ house.  Mr. Speltz did this several times daily on             
          blustery days as Mrs. Speltz’s clients were usually mothers                 
          carrying small children who dropped them off and picked them up             
          at several times during the day (Mr. Speltz sometimes left his              
          full-time job to do this).                                                  
               Mrs. Speltz directed that Mr. Speltz perform only childcare            
          and maintenance tasks, and she made contemporaneous notes                   
          detailing his activities.  Mr. Speltz’s assistance was integral             
          to Mrs. Speltz’s daycare business.  Moreover, as the nature of              
          Mr. Speltz’s daycare-related work varied little, he required                
          minimal instruction.  Though petitioners derived a personal                 
          benefit from some of Mr. Speltz’s activities, Mr. Speltz would              
          not have spent the amount of time or devoted the degree of care             
          to those activities were there no daycare business.                         

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Last modified: May 25, 2011