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          sole and absolute authority to terminate the employment of each             
          driver-employee.                                                            
               We have found that TLC had the sole and absolute authority             
          to terminate each driver-employee’s employment with TLC.  Peti-             
          tioner’s argument confuses a trucking company client’s right to             
          decline using a particular driver-employee whom TLC wanted to               
          lease to it with the termination by TLC of such driver-employee’s           
          employment with TLC.  Petitioner’s argument also ignores that TLC           
          frequently was successful in reassigning a driver-employee from             
          one trucking company client to another trucking company client.             
          That a trucking company client did not wish to use a particular             
          driver-employee did not mean that TLC terminated such driver-               
          employee’s employment with TLC.  TLC could have reassigned, and             
          frequently did reassign, such a driver-employee to another                  
          trucking company client.                                                    
               On the record before us, we find that TLC’s sole and abso-             
          lute authority to terminate each driver-employee’s employment               
          with TLC is a factor evidencing that TLC was the employer of each           
          driver-employee.                                                            
          Opportunity for Profit and Risk of Loss                                     
               Petitioner argues that TLC’s opportunity for profit was                
          “from its payroll and payroll-related services.”  Petitioner also           
          points out that each exclusive lease agreement contained an                 
          indemnification provision (indemnification provision) which                 
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