Transport Labor Contract/Leasing, Inc. & Subsidiaries - Page 54

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          TLC had the “sole and absolute authority * * * to terminate each            
          driver-employee’s employment with TLC.”  Id. at 164.                        
               With respect to petitioner’s argument that, in determining             
          whether TLC was the employer of each driver-employee whom it                
          leased to one of its trucking company clients, the Court gave               
          improper weight to certain facts that it had found, petitioner              
          asserts:                                                                    
                    The Court used the term “neutral” to describe                     
               certain factors which the Court concluded were not                     
               important in its decision * * *.  This categorization                  
               of certain factors was in error for at least two                       
               reasons:  (1) the Court was not free to disregard                      
               certain factors; and (2) a factor should be considered                 
               “neutral” only when there is evidence favoring both                    
               sides, in other words, when the court is unable to                     
               determine which party the factor favors.                               
          On the record before us, we reject petitioner’s assertion.                  
               As discussed above, the Court in Transport Labor I did not             
          disregard any common-law employment factors.  With respect to               
          petitioner’s assertion that a common-law employment factor should           
          be considered neutral only when there is evidence favoring both             
          sides, that assertion ignores that the Court is “the trier of the           
          facts, the judge of the credibility of witnesses and of the                 
          weight of the evidence, and the drawer of appropriate                       
          inferences”, Hamm v. Commissioner, 325 F.2d at 938.  The Court in           
          Transport Labor I was free to give evidence whatever weight it              
          considered to be appropriate.  Moreover, the Court does not                 
          consider a factor to be neutral only when there is evidence                 






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