- 53 -53
ployee. Respondent called as a witness Beverly Fiereck (Ms.
Fiereck), the president of Parkway Auto Transport (Parkway), one
of TLC’s trucking company clients.41 She testified that TLC, and
not Parkway, decided whether or not to hire a truck driver whom
Parkway referred to it.42 We found Ms. Fiereck to be credible.
Moreover, the record establishes (1) that TLC successfully
recruited and hired approximately 25 percent of its driver-
employees through its own recruiting efforts and (2) that TLC
rejected 10 to 15 percent of the truck drivers whom its trucking
company clients referred to it.
We shall not rely on Mr. Ankerfelt’s testimony to support
petitioner’s position that TLC was not the employer of each
driver-employee. See Lerch v. Commissioner, 877 F.2d 624, 631-
41The parties stipulated that the testimony of any person
representing Parkway is to be considered representative of the
testimony that would be given by any persons representing other
trucking company clients of TLC if they had been called to
testify at the trial in this case.
42Each exclusive lease agreement provided in pertinent part:
Lessor agrees to use its reasonable best efforts
in furnishing Lessee with drivers as may be requested
from Lessee from time to time during the term of this
Agreement. Lessee understands and agrees Lessor cannot
absolutely guarantee the availability of drivers for
Lessee upon demand but Lessor nevertheless agrees to
use its reasonable best efforts in furnishing Lessee
with any and all drivers required at all times during
the terms of this Agreement. To facilitate the avail-
ability of drivers to Lessee, Lessee shall refer to
Lessor any and all qualified drivers known to it who
may be suitable for employment by Lessor.
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