Transport Labor Contract/Leasing, Inc. & Subsidiaries - Page 21

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          to its driver-employees:  (1) TLC exercised only an advisory role           
          in hiring each driver-employee; (2) without exception, the                  
          trucking company client made the decision to terminate any                  
          driver-employee whom TLC leased to it; and (3) while TLC was                
          leasing a driver-employee to a trucking company client, TLC had             
          no right to lease that driver-employee to another trucking                  
          company client and thereby assign additional projects to such               
          driver-employee (collectively, Mr. Ankerfelt’s disputed trial               
          testimony).  Transp. Labor Contract/Leasing, Inc. & Subs. v.                
          Commissioner, 123 T.C. at 185-186.  Respondent introduced into              
          the record an affidavit (Mr. Ankerfelt’s affidavit) that Mr.                
          Ankerfelt made under oath in Hix v. Minn. Workers’ Comp. Assigned           
          Risk Plan, 520 N.W.2d 497 (Minn. Ct. App. 1994).  In that affida-           
          vit, Mr. Ankerfelt swore under oath, inter alia:                            
               TLC recruits, screens and hires the employee-drivers                   
               that it leases to Joe Hix Trucking and other trucking                  
               companies.  TLC places advertisements to locate such                   
               drivers and makes all hiring decisions.  A lessee                      
               [trucking company client] has no authority to require                  
               TLC to hire a particular driver.                                       
                    * * * TLC has sole authority to determine the                     
               assignment of a driver.                                                
                    * * * TLC retains the sole right to discharge and                 
               fire any of its drivers-employees.  When a lessee no                   
               longer desires to lease a TLC driver-employee, the TLC                 
               driver-employee returns to TLC for assignment to an-                   
               other lessee.                                                          
               The above-quoted statements from Mr. Ankerfelt’s affidavit             
          are inconsistent, or sufficiently inconsistent, with Mr.                    

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Last modified: May 25, 2011