- 65 -65
claimed in its consolidated return for each such taxable year.
We have found that each truck driver that TLC hired as a
driver-employee played an integral role in TLC’s business of
leasing driver-employees to its trucking company clients. The
exclusive lease agreement provided in pertinent part:
Lessor [TLC] hereby leases to Lessee [trucking
company client] those drivers in the employment of
Lessor during the term of the Agreement. * * *
* * * * * * *
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. * * *
The arrangement between TLC and each trucking company client
was a driver-leasing arrangement, and not merely the provision of
“back office functions”. Each trucking company client could have
conducted its trucking business by procuring the services of
truck drivers to use in that business by hiring them directly
and/or by leasing them from a person engaged in the driver-
leasing business. TLC could not have conducted its business of
leasing truck drivers without the driver-employees whom it leased
to its trucking company clients.
On the record before us, we find that the integral role that
each driver-employee played in TLC’s business of leasing driver-
employees to its trucking company clients is a factor evidencing
that TLC was the employer of each driver-employee.
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