- 24 - 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 organizations. 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 hadPage: Previous 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 Next
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