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shops by performing a variety of handyman services. LeBloch also
advised Michelsen (initially in her capacity as a sole proprietor
and later in her capacity as an officer and director of NT) on
financial and legal matters related to the shops, as well as on
items to purchase as inventory for the shops. LeBloch routinely
paid expenses for the shops out of his personal finances, and he
contemporaneously requested and obtained from the shops
reimbursement for those payments through his submission to
Michelsen of written reports that listed the specific expenses
that he paid on behalf of the shops, accompanied by any related
receipt. During the subject years, LeBloch did not receive any
compensation for services that he performed for or on behalf of
the shops.
Each Nature’s Touch shop had a manager and three or four
other year round employees.4 The general duties of the managers,
with respect to the shops they managed, was to monitor the shop’s
inventory and report to Michelsen the need or desire for any
additional inventory; to oversee and schedule employees; to keep
the shop clean and orderly; and to prepare the shop’s receipts
for weekly deposit in the bank. Michelsen’s main role in the
shops was to oversee the work of the managers by speaking to them
telephonically, usually once a day while they were at the shops
4 The number of employees at each shop increased
approximately threefold during the seasonal 2-month period
beginning on November 1.
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Last modified: November 10, 2007