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paid TLC a lease fee to compensate TLC for leasing driver-
employees to such trucking company client is a neutral factor in
determining whether TLC is the employer of each driver-employee.”
Id. at 192-193. That TLC may have paid TLC’s payroll obligation
with moneys that it received from its trucking company clients
did not evidence to the Court in Transport Labor I that TLC was
or was not the employer of each driver-employee. Id. at 192. It
is common business practice for a business to use moneys received
from its clients or customers as payments for services or goods
in order to cover its expenses. Id. Even if, as petitioner
contends, TLC required payment of the payroll period net lease
fee due from each trucking company client prior to paying TLC’s
payroll obligation, that fact would not evidence that TLC was or
was not the employer of each driver-employee. A business may
require payment at the time of, or even prior to, providing
services or goods to its customers.44
Petitioner asserts that the Court in Transport Labor I
44In the instant case, TLC’s obligation to pay TLC’s payroll
obligation with respect to each driver-employee whom it leased to
a trucking company client accrued as such driver-employee per-
formed services for TLC by driving a truck of such trucking
company client that leased such driver-employee from TLC. TLC
was obligated to pay TLC’s payroll obligation with respect to
each driver-employee whether or not the trucking company client
to which TLC leased such driver-employee paid TLC the lease fee.
TLC required payment of the lease fee after it provided the
services of its driver-employees to its trucking company clients.
Transp. Labor Contract/Leasing, Inc. & Subs. v. Commissioner,
supra at 172.
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