Beech Trucking Company, Inc., Arthur Beech, Tax Matters Person - Page 4




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          operated between 100 and 125 trucks, all of which were purchased            
          used and with high mileage.                                                 
               Beech Trucking drivers were dispatched on both long and                
          short hauls.  On a long haul (typically over 500 miles), the                
          driver would typically leave the Beech Trucking terminal on                 
          Sunday afternoon and be gone for about five nights before                   
          returning to the terminal.  On a short haul, the driver might               
          return the same day.                                                        
               Almost every Beech Trucking truck had a sleeper cab (a small           
          area behind the driver’s compartment with a bunk for sleeping).             
          When a trip required an overnight stay, the driver might either             
          sleep in the sleeper cab or arrange other lodging, which might or           
          might not be in a motel.  Parking overnight at a truck stop                 
          typically would cost $5 to $10.  Showering at a truck stop                  
          typically would cost $5 to $7.                                              
          Arkansas Trucking Service                                                   
               Beech Trucking leased its drivers from a company known as              
          Arkansas Trucking Service (ATS).2  Harvey owned ATS, and                    
          petitioner, Arthur Beech, who was an employee of ATS, acted as              
          its sales and operations manager.                                           



               2 The record does not contain the leasing agreement between            
          Beech Trucking and ATS or otherwise reveal its precise terms.               
          Testimony elicited at trial suggests vaguely that ATS also                  
          provided drivers to companies other than Beech Trucking, but the            
          record does not reveal the identities or ownership of any such              
          other companies.                                                            




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Last modified: May 25, 2011