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employee.
Authority To Determine Driver-Employee’s Vacation
Petitioner argues that each trucking company client, and not
TLC, had the authority to determine whether to permit a driver-
employee whom TLC leased to such trucking company client to take
any vacation days.
Respondent does not dispute that each trucking company
client had such authority. Instead, respondent maintains that
determining whether to permit a driver-employee to take vacation
days “is, like dispatching, a function which must necessarily be
performed by the Trucking Company and therefore has little
bearing on which party is the employer.”
On the record before us, we find that each trucking company
client’s authority to determine whether to permit a driver-
employee whom TLC leased to it to take any vacation days is a
factor evidencing that each trucking company client was the
employer of each driver-employee.
Method of Payment
Petitioner argues that “It is clear that the source of the
funds used to meet [TLC’s] payroll obligations was from income
earned by the Trucking Companies.” That is because, according to
petitioner, “TLC required the Trucking Companies to wire transfer
the funds to TLC before TLC would issue payroll.” Petitioner
also points out that, in order to ensure that TLC had sufficient
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