Transport Labor Contract/Leasing, Inc. & Subsidiaries - Page 74

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          274(n) limitation”.  Regardless of what TLC’s practice and                  
          intention with respect to the section 274(n)(1) limitation might            
          have been, that practice and that intention were not made part of           
          the exclusive lease agreement between TLC and each trucking                 
          company client.  Indeed, the Court in Transport Labor I found               
          (1) that there were no agreements between TLC and any trucking              
          company client other than the agreement set forth in the                    
          exclusive lease agreement and (2) that the exclusive lease                  
          agreement was silent as to the section 274(n)(1) limitation.  Id.           
          at 159 n.9, 171 n.20.  If there had been an agreement that each             
          trucking company client was to be subject to the section                    
          274(n)(1) limitation, such agreement would have been reflected in           
          the exclusive lease agreement that TLC entered into with each               
          trucking company client or some other written document signed by            
          each such trucking company client.49                                        
               Petitioner asserts that the Court disregarded Mr. DeBerg’s             


               49Sec. fifteen of each exclusive lease agreement provides:             
                    No waiver or modification of this Agreement or of                 
               any covenant, condition or limitation herein contained                 
               shall be valid unless in writing and duly executed by                  
               the party to be charged therewith, and no evidence of                  
               any waiver or modification shall be offered or received                
               in evidence of any proceeding, arbitration or litiga-                  
               tion between the parties hereto arising out of or                      
               affecting this Agreement, or the rights or obligations                 
               of the parties, hereunder unless such waiver or modifi-                
               cation is in writing, duly executed as aforesaid, and                  
               the parties further agree that the provisions of this                  
               Section may not be waived except as herein set forth.                  




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