- 21 - 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.Page: Previous 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 Next
Last modified: May 25, 2011