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Termination of the Employment of a Driver-Employee
Petitioner asserts:
In other words, even though drivers in Beech Trucking
may have been turned back to the leasing company for
reassignment, the Court [in Beech Trucking Co.] looked
to the termination of the relationship between the
driver and the trucking company, which in practice the
trucking company controlled.
Petitioner appears to be contending that, because a trucking
company client was able to decline continuing to lease a
particular driver-employee whom it no longer wished to use, such
trucking company client had the authority to terminate such
driver-employee’s employment with TLC. That is because,
according to petitioner, the Court in Beech Trucking Co. found
that Beech Trucking Company’s declining to continue leasing a
truck driver whom it no longer wished to use evidenced that Beech
Trucking company had the final authority to terminate such truck
driver’s employment with ATS. Beech Trucking Co. v.
Commissioner, 118 T.C. at 442. On the record before us, we
reject petitioner’s assertion.
In contrast to the instant case, the record in Beech
Trucking Co. did not establish that ATS (the driver-leasing
company) leased truck drivers to any entity other than Beech
Trucking Company.36 Id. at 443. Insofar as the record in Beech
36Moreover, as discussed above, 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
(continued...)
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