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Trucking Co. revealed, by declining to continue leasing a truck
driver whom it no longer wished to use, Beech Trucking Company,
in effect, assured such truck driver’s termination as an
employee.
In the instant case, 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.
As of the time of trial in this case, TLC leased a total of 5,563
driver-employees to a total of 453 trucking company clients. Id.
TLC frequently was successful in reassigning a driver-employee
from one trucking company client that no longer wished to use
such driver-employee to another trucking company client. Id. at
169-170. A trucking company client’s declining to continue
leasing a driver-employee whom it no longer wished to use did not
evidence that such driver-employee’s employment with TLC was
terminated. TLC also reassigned to another trucking company
client any driver-employee who no longer wished to work with a
particular trucking company client to which TLC had assigned such
driver-employee. Id. The Court in Transport Labor I found that
36(...continued)
petitioner or TLC owned any interest in any trucking company
client, and (3) that any owner of a trucking company client owned
an interest in petitioner. Cf. Beech Trucking Co. v. Commis-
sioner, 118 T.C. 428, 430-431 (2002). The Court in Beech Truck-
ing Co. also found that the roles of ATS and Beech Trucking were
“to some degree blurred” with respect to the truck drivers’
activities. Id. at 441.
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