Ewens and Miller, Inc. - Page 18




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          conclude that a significant number of the bakery workers had a              
          permanent, rather than transitory, relationship with petitioner.            
                         c. Route Distributors                                        
               At least two of the route distributors worked for petitioner           
          in 1991 and 1992.  The record is silent regarding whether any of            
          the other 21 route distributors working for petitioner in 1992              
          worked for petitioner prior to 1992.                                        
                         d. Outside Sales Workers                                     
               At least two of the five outside sales workers worked for              
          petitioner in 1991 and 1992.  According to Miller, petitioner had           
          a continuing relationship with the outside sales workers.  On               
          this record, we conclude that the outside sales workers had a               
          permanent, rather than transitory, relationship with petitioner.            
                    7. Relationship the Parties Thought They Created                  
                         a. Bakery Workers and Cash Payroll Workers                   
               According to the November 1991 memorandum issued by                    
          petitioner, starting in 1992 it would consider all workers                  
          producing its product (which included the bakery workers and cash           
          payroll workers) independent contractors.  None of the bakery               
          workers or cash payroll workers, however, testified regarding               
          what kind of relationship they thought they had with petitioner.            
                         b. Route Distributors                                        
               Miller testified that petitioner did not consider the route            
          distributors to be employees or independent contractors.  None of           






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