Transport Labor Contract/Leasing, Inc. & Subsidiaries - Page 24

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          Commissioner, T.C. Memo. 1994-432, application of the common-law            
          employment factors resulted in findings that an ordained minister           
          holding credentials in the Assemblies of God Church and a                   
          minister of the International Pentecostal Holiness Church,                  
          respectively, were not employees of their respective religious              
               The facts of the instant case are materially distinguishable           
          from the facts in Beech Trucking Co.  The Court in Beech Trucking           
          Co. v. Commissioner, 118 T.C. at 441, 442 n.16, concluded:                  
               In the instant case, the evidentiary basis for                         
               analyzing the relevant common law factors is relatively                
               sparse, owing largely to petitioner’s [Arthur Beech,                   
               the tax matters person for Beech Trucking Company]                     
               failure to introduce in evidence or otherwise establish                
               the precise terms of any lease agreement, employment                   
               agreement, or contract between Beech Trucking and ATS                  
               [driver-leasing company].  Nor does the record contain                 
               the drivers’ employment contracts.  Moreover, the                      
               record does not always clearly distinguish the roles of                
               Beech Trucking and ATS with respect to the drivers’                    
               activities. We infer that their roles were to some                     
               degree blurred, especially taking into consideration                   
               that [Ed] Harvey, who owned [alone] ATS, also owned 26                 
               percent of Beech Trucking, and that petitioner, who was                
               president and 55-percent owner of Beech Trucking, was                  
               an employee of ATS.                                                    
                  *       *       *       *       *       *       *                   
                    Most of the pertinent testimony regarding the                     
               Beech Trucking drivers’ activities came from                           
               petitioner.  As previously noted, petitioner was both                  
               president of Beech Trucking and an employee of ATS                     
               * * * [and] his testimony often employed, ambiguously,                 
               first-person plural pronouns. * * *                                    
          The Court also concluded in Beech Trucking Co. that the record              
          was “unclear as to the extent of any business ATS might have had            

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