Peno Trucking, Incorporated - Page 2




                                        - 2 -                                         
          1998, and 1999 and each of the quarters therein (periods at                 
          issue).1                                                                    
               The issues for decision are:  (1) Whether certain drivers              
          who operated petitioner’s trucks were employees of petitioner for           
          Federal employment tax purposes during the periods at issue and,            
          if so, (2) whether petitioner is entitled to relief under section           
          530 of the Revenue Act of 1978, Pub. L. 95-600, 92 Stat. 2885, as           
          amended (act section 530).2                                                 
                                  FINDINGS OF FACT                                    
               The parties’ stipulation of facts and the attached exhibits            
          are incorporated herein by this reference, and the facts                    
          stipulated are so found.  At the time the petition was filed,               
          petitioner’s principal place of business was in Warren, Ohio.               





               1 Unless otherwise indicated, all section references are to            
          the Internal Revenue Code, as amended, and Rule references are to           
          the Tax Court Rules of Practice and Procedure.  Amounts are                 
          rounded to the nearest dollar.                                              
               2 This Court ordered the parties to file posttrial briefs.             
          Respondent did so; petitioner did not.  Under these                         
          circumstances, the Court may hold petitioner in default on all              
          issues for which it bears the burden of proof.  See Stringer v.             
          Commissioner, 84 T.C. 693, 704-708 (1985), affd. without                    
          published opinion 789 F.2d 917 (4th Cir. 1986); Furniss v.                  
          Commissioner, T.C. Memo. 2001-137; McGee v. Commissioner, T.C.              
          Memo. 2000-308.  However, we will decide this case on the record            
          as it stands.  We base our understanding of petitioner’s position           
          on its petition, the stipulation of facts, and trial testimony.             







Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  Next 

Last modified: November 10, 2007