Dennis J. and Carol R. Kraus - Page 3

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          baking and delivering bakery goods to customers.  All                       
          petitioner’s deliveries of bakery goods were subject to the terms           
          and conditions of a collective bargaining agreement between Local           
          952 and IBC (union agreement).  Petitioner markets and delivers             
          the bakery goods to stores, restaurants, and other institutions.            
               Petitioner was required to wear a uniform bearing the name             
          “Millbrook Friday Breads”, and he was referred to as a “route               
          sales driver” by IBC.  He drove an IBC-owned truck, for which IBC           
          provided maintenance and gasoline.  Petitioner had no investment            
          of any consequence in facilities or equipment used in the                   
          business of baking and delivering bakery products.  Normally, he            
          would “punch a time clock” upon arrival and at the conclusion of            
          his workday.  After he arrived at IBC, petitioner would load the            
          truck with IBC bakery products which he delivered to IBC’s                  
          customers in a sales territory that IBC assigned to him.                    
               Petitioner had no ownership interest in the bakery goods he            
          delivered, and all invoices to customers were issued in the name            
          of IBC.  IBC controlled any credit terms offered to customers,              
          and petitioner earned a commission for bakery goods delivered,              
          even where the customer failed to pay IBC for the delivered                 
          products.  For the most part, petitioner’s working relationship             
          with IBC was contained in the union agreement between Local 952             
          and IBC.  Under that union agreement, petitioner received a base            
          salary plus commissions that were based on the amount of net                

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Last modified: May 25, 2011