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The United States Court of Appeals for the Eighth Circuit,
to which appeal of this case would lie, uses two additional
factors, see Day v. Commissioner, T.C. Memo. 2000-375, as
follows:
(8) Substantial cost incurred; and
(9) Special skills required.
We apply the factors as appropriate under the circumstances.
Aymes v. Bonelli, 980 F.2d 857, 861 (2d Cir. 1992). No single
factor is dispositive. Ewens & Miller, Inc. v. Commissioner,
supra.
Control over Manner of Accomplishing Work
Petitioner controlled the manner in which he scheduled and
made pickups and deliveries without control from ECI.
This factor indicates an independent contractor
relationship.
Investment in Work Facilities and Tools
Because petitioner was required either to own or lease his
own truck, tools, and other equipment, petitioner made a
significant investment in his truck driving activity. Cf. Air
Terminal Cab, Inc. v. United States, 478 F.2d 575, 580-581 (8th
Cir. 1973).
This factor indicates an independent contractor
relationship.
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