Stephen & Dawn Del Monico - Page 19

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               4.  Opportunity for Profit or Loss                                     
               Petitioner was paid a set salary by New Dimensions.                    
          However, New Dimensions was a small company, and petitioner                 
          testified that he believed that he would prosper if New                     
          Dimensions became a more successful company.  Furthermore,                  
          petitioner, on several occasions, advanced business expenses on             
          behalf of New Dimensions in order to help the company develop               
          its business.  Petitioner was repaid for these expenses.  This              
          factor tends to favor an employer-employee relationship, but its            
          significance is mitigated by petitioner’s own belief that he                
          stood to prosper along with the company.                                    
               5.  Right To Discharge                                                 
               We do not believe that this is a significant factor, as                
          either an employee or independent contractor, working under the             
          circumstances of this case, could be terminated at will or could            
          quit the company at will.  We accord this factor little weight.             
               6.  Integral Part of Business                                          
               Clearly, a dispatcher is an integral part of a trucking                
          company’s business.  This factor favors a finding that                      
          petitioner was an employee.                                                 
               7.  Permanency of the Relationship                                     
               Petitioner was not hired on a job-by-job basis, and a                  
          dispatcher is necessary to the day-to-day operations of a                   
          trucking company.  But there is no permanency of employment by a            






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