In 1996, claimant and his wife started a country giftware and craft business for which they filed a certificate of doing business under the assumed name "Signs & Wonders Sign Co." Although claimant's wife was the primary operator of the business, claimant wrote checks to pay expenses from the business checking account, made deposits into such account and, at least initially, performed production tasks such as cutting, sanding and staining wood. Claimant applied for and...
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