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factual findings), affg. T.C. Memo. 1973-130. We therefore find
that Mr. Speltz had notice and knowledge of the plan.
Whether Mr. Speltz Met the Hourly Requirement
Respondent also argues that Mr. Speltz worked less than the
minimal hour requirement and, consequently, failed to fulfill his
contractual obligations under the accident and health plan. More
specifically, respondent cites Mrs. Speltz’s “client data sheet,”
which states that employees are to work a “minimum” of 12.5 hours
a week and a minimum of 7 months a year. Respondent interprets
the term “minimum” as requiring Mr. Speltz to work 12.5 hours
“every” week, rather than an average of 12.5 hours a week.
Interpreting the client data sheet, as respondent contends,
to require Mr. Speltz to work 12.5 hours every week would render
the 7 month a year minimum requirement superfluous-–Mr. Speltz
would by definition have to work 12 months a year. Moreover,
petitioners’ employment contract requires employees to work an
“average” of 12.5 hours a week, not a “minimum” of 12.5 hours.
We find that Mrs. Speltz intended employees to work an average of
12.5 hours a week.
Interpreting the client data sheet in this manner produces
consistency among the client data sheet, the employment contract,
petitioners’ stated intent that Mr. Speltz work an average of
12.5 hours a week, and that petitioners documented that Mr.
Speltz worked an average of 12.5 hours a week. Accordingly, Mr.
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