Paul E. Hathaway and Brenda J. Hathaway - Page 23

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          C.  Opportunity For Profit or Loss                                          
               Hathaway ran the risk of incurring a loss as the result of             
          his sales activities.  As explained supra, if a sales                       
          representative incurred expenses to solicit sales and for some              
          reason the orders placed were unshippable, then the sales                   
          representative would suffer a loss.  TAG did not reimburse its              
          sales representatives for such losses.  A TAG sales                         
          representative also could suffer a loss as the result of                    
          guaranteeing the credit of a customer who failed to make                    
               This factor supports a finding that Hathaway was an                    
          independent contractor, not an employee of TAG.                             
          D.  Permanency of the Relationship                                          
               Hathaway had been a TAG sales representative since 1969 and            
          was hired by TAG to work for an indefinite period of time.  Most            
          of TAG's sales representatives had been with the company for over           
          20 years.                                                                   
               The permanency of the relationship between TAG and TAG's               
          sales representatives would support a finding that Hathaway was             
          an employee of TAG.                                                         
          E.  TAG's Right of Discharge                                                
               The relationship between Hathaway and TAG was terminable at            
          the will of either party.  Some opinions regard this as an                  
          indicator of employee status.  However, it is not clear in the              
          context of the instant case that TAG would not have the same                

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