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driver-employee was entitled but which was not broken down into
such component parts;17 (2) the total amount of expenses for gas,
tolls, repairs, and other road expenses for which such trucking
company client (a) made cash advances (advances)18 and/or (b) was
obligated to make reimbursements to such driver-employee (reim-
bursable expenses); (3) any miscellaneous credits or deductions
(e.g., for the costs of health insurance that such trucking
company client agreed to pay); (4) any vacation days that such
trucking company client permitted such driver-employee to take;19
and (5) the number of days such driver-employee was away from
home.
TLC determined what portion of the batch report lump sum to
which each driver-employee was entitled constituted gross wages
and what portion, if any, constituted per diem amounts.20 In
order to make that determination, TLC applied to each batch
17Neither the batch report nor any other document that a
trucking company client submitted to TLC showed the breakdown of
the batch report lump sum amount between gross wages and any per
diem amounts.
18Except for such advances, no trucking company client made
any payments to a driver-employee.
19If the batch report indicated that the trucking company
client permitted a driver-employee whom TLC leased to it to take
any vacation days, TLC paid no per diem amounts to such driver-
employee for any such days.
20The exclusive lease agreement was silent as to (1) any per
diem amounts that TLC was to pay to a driver-employee to cover
such driver-employee’s food and beverage expenses while traveling
away from home and (2) the limitation imposed by sec. 274(n)(1).
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