The undisputed facts show that in 1982 or 1983, Jerry Duncan and Joe Peace, Jr. formed Capital Delivery Service, Inc., a trucking company, in which Joe Peace, Jr. and Jerry Duncan were the only officers and the only shareholders, each owning fifty percent of Capital's stock. Jerry Duncan's wife, Jo Anne Duncan, leased trucks to Capital which she had owned prior to Capital's creation. Additionally, Jo Anne Duncan...
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