Robert G. Ruckman and Julie Ruckman - Page 4

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          petitioners' view.  At various times during either 1987 or 1988,            
          petitioners and Mr. Bennett discussed having petitioners perform            
          the dispatch services that were required in the operation of the            
          trucking business of Bennett Logging.  Such dispatch services               
          consisted of procuring loads to be hauled, scheduling pickup and            
          delivery, assigning loads to particular trucks, verifying                   
          delivery, answering drivers' questions about truck mechanical               
          problems, giving drivers instructions regarding proper loading of           
          unusual commodities, arranging for required licensing for transit           
          of trucks through various jurisdictions and similar                         
          administrative matters, and billing.  Dispatch services sometimes           
          entailed on-site visits to customers, but consisted primarily of            
          office work involving paperwork and telephoning.                            
               Sometime between 1987 and 1989, petitioners began performing           
          dispatch services for Bennett Logging and continued to do so                
          during the years at issue.  Mrs. Ruckman performed most, but not            
          all, of the dispatch services.  Mr. Ruckman fielded drivers'                
          calls regarding mechanical problems and proper loading and made             
          the on-site visits to customers that were required.  Mrs. Ruckman           
          generally did the remainder.  The Ruckmans' two adult children              
          also occasionally assisted during the years in issue.                       
               As required by then-applicable Interstate Commerce                     
          Commission regulations, the contract between Ruckman, Inc., and             
          Bennett Logging for hauling services was written.  There was no             






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