Opinion ID: 77396
Heading Depth: 2
Heading Rank: 1

Heading: MCC's Management

Text: 7 Understanding the substantial evidence against Appellants requires a brief review of MCC's organization and record-keeping. As co-owners of MCC, a small construction firm, Appellants Dewey Hamaker and Linda Hamaker headed the company's operations and financial management. Dewey Hamaker principally supervised MCC's construction activities, including assigning workers to projects and monitoring their activities. Linda Hamaker focused on MCC's administration and accounting; her responsibilities included recording payments and receipts, processing payroll, generating invoices, and managing MCC's office staff. 8 For payroll purposes, MCC recorded the number of hours worked by each construction employee and the location at which the employee performed the work. MCC recorded this and other accounting information in a computerized records system called Quickbooks. MCC's Quickbooks records include an account for each of MCC's construction projects, and thus MCC's records document the materials, labor, and other costs MCC incurred on each particular project. Similarly, MCC's invoices generally identified the project to which the billable amount was attributed. 9