- 24 -24
Brittain testified that she had no way of knowing which
individual was a driver or a helper. In fact, she had no way of
knowing, in her Report and the records it was based on, the
capacity in which a particular employee was employed. Thus,
drivers listed in the Report could instead have been helpers.
The Report thus arbitrarily assumes that the helper on any given
delivery truck crew must have been a casual laborer not listed on
the payroll who was paid in cash. It follows that the hours
attributed to casual labor--if any were in fact hired--were
erroneously increased because payroll manpower hours were
erroneously treated as drivers' hours alone. Moreover, the
Report does not account for the hours attributable to leased
labor which AJF had deducted on its tax returns. This omission
further erroneously inflates the hours attributable to casual
labor. Therefore, we cannot trust the accuracy of the Report.
The credibility of Brittain's Report is further challenged
by other evidence. Brittain admitted on direct examination that
her Report was prepared specifically for this litigation to
support her theory that there must have been substantially more
manpower hours than shown on AJF's payroll records, and which
therefore must have been worked by casual laborers paid solely in
cash. As we have observed, AJF failed to produce records which
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