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apart from the services it provided Beech Trucking.” Id. at 443.
In contrast to the record before the Court in Beech Trucking
Co., the Court in Transport Labor I had a complete, extensive,
and clear record upon which to base its findings and conclusions
and which included the exclusive lease agreement, the driver
contract, the TLC driver handbook, and the testimony of
representatives of various trucking company clients and TLC. In
addition, there was no evidence, and petitioner does not contend,
(1) that petitioner or TLC had any overlapping personnel with any
trucking company client, (2) that petitioner or TLC owned any
interest in any trucking company client, or (3) that any owner of
a trucking company client owned an interest in petitioner.29 Cf.
id. at 430-431. Moreover, in contrast to ATS, which insofar as
the record in Beech Trucking Co. revealed had only one trucking
company as a client, viz., Beech Trucking Company, id. at 443,
during the years at issue TLC had between 100 and 300 trucking
company clients, Transp. Labor Contract/Leasing, Inc. & Subs. v.
Commissioner, 123 T.C. at 156. It is mere speculation on the
part of petitioner to assume that if the facts in Beech Trucking
Co. had been virtually the same as the facts in the instant case,
which they are not, the Court in Beech Trucking Co. nevertheless
would have evaluated the common-law employment factors in the
29TLC was a wholly owned subsidiary of petitioner. Transp.
Labor Contract/Leasing, Inc. & Subs. v. Commissioner, 123 T.C. at
155.
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