Paul E. Hathaway and Brenda J. Hathaway - Page 20

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          assistants at their own discretion and incurred the cost of                 
          paying those assistants.                                                    
               Respondent overstates the role of the sales procedure                  
          manual, contending that the sales procedure manual dictates the             
          manner in which sales representatives are to carry out their                
          sales activities.  The sales procedure manual details the                   
          procedure for submitting orders to TAG; it does not provide                 
          direction with respect to the manner in which TAG's sales                   
          representatives are to solicit sales.                                       
               We recognize that the sales procedure manual states that               
          sales representatives are to submit their schedules and vacation            
          requests to the national sales manager; however, these                      
          requirements are toothless, as they are not followed by TAG sales           
          representatives, nor are they enforced by TAG.  Hathaway                    
          testified that the requirement that sales representatives submit            
          their 4-week schedules every 2 weeks to the national sales                  
          manager is unworkable, as he usually is not able to predict where           
          he is going to be in a given week.  These requirements also lack            
          substance in light of the fact that sales representatives use               
          their own business judgment with respect to the scheduling of               
          their time and the fact that sales representatives occasionally             
          miss sales meetings because they are on vacation.  Further, even            
          if these requirements were followed and enforced, they would not            
          represent control by TAG with respect to the manner or means by             
          which sales representatives solicit sales.                                  




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