Transport Labor Contract/Leasing, Inc. & Subsidiaries - Page 22

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          Ankerfelt’s disputed trial testimony.  Consequently, the Court in           
          Transport Labor I found that respondent impeached Mr. Ankerfelt’s           
          disputed trial testimony.26  Transp. Labor Contract/Leasing, Inc.           
          & Subs. v. Commissioner, supra at 186.  In addition, the Court in           
          Transport Labor I found that “respondent also raised other                  
          questions about the reliability of Mr. Ankerfelt’s testimony that           
          TLC exercised only an advisory role in hiring each                          
          driver-employee.”  Id.  Respondent called as a witness Beverly              
          Fiereck (Ms. Fiereck), the president of Parkway Auto Transport              
          (Parkway), one of TLC’s trucking company clients.27  Id.  Ms.               
          Fiereck, whom the Court found to be credible, id., testified that           
          TLC, and not Parkway, decided whether or not to hire a truck                
          driver whom Parkway referred to it.  Id.  As a result of the                
          foregoing, the Court did not rely on Mr. Ankerfelt’s testimony to           
          support petitioner’s position that TLC was not the employer of              

               26Petitioner contends that, in order to use Mr. Ankerfelt’s            
          affidavit to impeach him, the Court must find Mr. Ankerfelt’s               
          affidavit to be credible.  Petitioner’s contention is wrong.  The           
          impeachment of Mr. Ankerfelt’s disputed trial testimony arises              
          from its inconsistency with Mr. Ankerfelt’s affidavit and does              
          not require that the Court find either Mr. Ankerfelt’s disputed             
          trial testimony or Mr. Ankerfelt’s affidavit to be credible.                
          See, e.g., Estate of Shafer v. Commissioner, 80 T.C. 1145, 1157             
          n.18 (1983), affd. on other grounds 749 F.2d 1216 (6th Cir.                 
               27The parties stipulated that the testimony of any person              
          representing Parkway is to be considered representative of the              
          testimony that would be given by any persons representing other             
          trucking company clients of TLC if they had been called to                  
          testify at the trial in this case.                                          

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