- 4 - FINDINGS OF FACT The parties filed with the Court stipulations of fact and accompanying exhibits. The stipulated facts are found accordingly. When the petition was filed, petitioner resided in Westminister, California. 1. Petitioner Petitioner was born in or about 1949. He graduated from high school and completed approximately 2-1/2 years of further education mostly in business administration and fire science. He has never taken an accounting or tax course. In 1972, petitioner began working as a firefighter for the Los Angeles Fire Department (LAFD). He was promoted to captain in 1986, and he held that position for 6 years. In 1992, he began working for the LAFD in its Internal Affairs Department. In that capacity, he investigated suspect individuals who worked for the fire department. Throughout the relevant years, petitioner has had limited experience with cattle ranching. He has worked sporadically on some ranches branding and castrating cattle and bulls, and he has occasionally helped a professional rodeo association set up and run its rodeos. He has never worked in a business office of a cattle ranch, and he has no experience with cattle valuation.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 10, 2007