123 T.C. No. 9
UNITED STATES TAX COURT
TRANSPORT LABOR CONTRACT/LEASING, INC. & SUBSIDIARIES, Petitioner
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1188-01. Filed August 9, 2004.
P’s wholly owned subsidiary S made payments to
certain truck drivers whom S leased to certain trucking
companies. S intended such payments to cover food and
beverages expenses that such truck drivers paid while
traveling away from home.
Held, the parties’ respective positions as to the
import of Beech Trucking Co. v. Commissioner, 118 T.C.
428 (2002), rejected. Held, further, on the facts
presented, S is the common law employer of the truck
drivers to whom it made the payments at issue. Held,
further, the limitation imposed by sec. 274(n)(1)
applies to those payments.
Michael I. Saltzman, Kathleen Pakenham, and Todd C. Simmens,
for petitioner.
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