Robert Patrick Day - Page 18




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          Employment Tax Regs.)); Breaux & Daigle, Inc. v. United States,             
          900 F.2d at 53 (same); Air Terminal Cab, Inc. v. United States,             
          478 F.2d at 581.                                                            
               Although most of the drivers worked for only a few months,             
          we find the facts that the drivers' brief periods of employment             
          were in the course of petitioner's regular business and that                
          petitioner had the right to discharge the drivers, and the                  
          drivers had the right to quit, most persuasive.  See United                 
          States v. Silk, supra.  Accordingly, this factor supports a                 
          finding that the drivers were employees of petitioner.                      
               7.  Service Integral to the Business                                   
               The drivers in this case did not have their own independent            
          businesses; rather, they performed a function that was an                   
          essential part of petitioner's company's normal operations.  The            
          success of petitioner's trucking business depended, in part, upon           
          the work performed by the drivers.  Therefore, the drivers'                 
          services were an integral part of petitioner's business.  See               
          Breaux & Daigle, Inc. v. United States, supra (financial success            
          of processor of crab meat was dependent upon crab meat pickers;             
          therefore, crab meat pickers' services were integral part of                
          processor's business); Air Terminal Cab, Inc. v. United States,             
          supra at 581 (taxicab drivers were performing personal services             
          constituting integral part of taxpayer's business operations); In           
          re McAtee, 126 Bankr. at 572 (truck drivers services were                   






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