Jack S. Morris and Dorothy Morris - Page 4




                                        - 3 -                                         
               Some of the facts have been stipulated, and they are so                
          found.  The stipulation of facts and the attached exhibits are              
          incorporated herein by this reference.  At the time of filing               
          their petition, petitioners resided in Costa Mesa, California.              
               During the period at issue, petitioner worked for Interstate           
          Brands Co. (IBC) as a bakery deliveryman.  IBC is in the business           
          of producing and delivering baked goods.                                    
               Petitioner delivered baked goods to IBC’s customers,                   
          including Costco and the Claim Jumper restaurant.  Petitioner               
          drove a vehicle provided by IBC, and IBC paid for gas and                   
          maintenance of the vehicle.  On a typical workday, petitioner               
          arrived at IBC between 3 a.m. and 4 a.m. and loaded IBC’s truck             
          with baked goods.  Petitioner delivered baked goods in a                    
          territory assigned by IBC.  IBC also required petitioner to                 
          deliver baked goods to certain customers pursuant to IBC’s                  
          schedule.  For example, petitioner serviced 7-11 stores daily               
          pursuant to IBC’s rules.  Petitioner completed his route between            
          12 p.m. and 2 p.m.                                                          
               The working relationship between petitioner and IBC was                
          formalized in an agreement between the Local International                  
          Brotherhood of Teamsters and IBC.  Petitioner received a base               
          salary and a commission on the net sales of baked goods he                  
          delivered.  Petitioner did not pay for the product he delivered             
          to IBC’s customers.  IBC determined petitioner’s workdays, and he           






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Last modified: May 25, 2011