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because such trucking company client performed dispatching
functions with respect to such driver-employee similar to the
dispatching functions that Beech Trucking Company performed. On
the record before us, we reject petitioner’s assertion.
The Court in Transport Labor I found that during the taxable
years at issue each trucking company client performed dispatching
functions with respect to each driver-employee whom TLC leased to
such trucking company client by giving each driver-employee his
or her route assignments, directing each driver-employee as to
the loads assigned to him or her and as to the times by which
such driver-employee had to deliver those loads, and relaying any
instruction of its customers relating to such loads (sometimes
hereinafter referred to collectively as the trucking company
client dispatching functions). Id. at 167. The Court also found
that each trucking company client’s performing such dispatching
functions did not give such trucking company client control over
each driver-employee within the meaning of section
31.3121(d)-1(c)(2) of the Employment Tax Regulations. Id. at
188. The Court found in Transport Labor I that the dispatching
functions that each trucking company client performed were
necessary for the operation of such trucking company client’s
trucking business. Id. at 167. That is to say, in order for a
trucking company client to operate its trucking business
successfully, such trucking company client had to give each
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