Hanka v. Hardware

OPINION

LANSING, Judge.

Dale Hanka was employed by The Hardware, a retail hardware store, from May 1, 1974, through April 30, 1983. The Hardware was solely owned by Hanka Enter*47prises Corporation (Hanka Enterprises), which was created for the purpose of operating a retail sales hardware store. All of the shares of Hanka Enterprises are owned by Carolyn Hanka, Dale Hanka’s wife. The Hardware was an ongoing business acquired by Hanka Enterprises on May 1, 1974, and sold on May 2, 1983. Carolyn Hanka contributed all of the assets to Han-ka Enterprises, and served as chairman of the board of…