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Source of Instrumentalities and Tools
Petitioner asserts:
The parties stipulated in this case that the trucking
companies were the source of the instrumentalities and
tools of the drivers * * *, just as was the case with
the trucking company in Beech Trucking. Because the
facts clearly favored TLC, this factor must be
considered to be an indication that the trucking
companies were the common law employers.
On the record before us, we reject petitioner’s assertion.
The Court in Beech Trucking Co. based its findings and
conclusions upon the record before it. As discussed above, the
record in Beech Trucking Co. was “relatively sparse”. It did not
contain evidence such as an exclusive lease agreement, a driver
contract, or a driver handbook. Beech Trucking Co. v.
Commissioner, 118 T.C. at 441. 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. Cf. id. at 430-
431.
In Transport Labor I, the Court found that, both before and
after entering into an exclusive lease agreement with TLC, each
trucking company client owned or leased the trucks, semitrailers,
40(...continued)
Lessor’s prior written consent.
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