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Petitioner was an S corporation incorporated in the State of Ohio
on December 23, 1993.3
A. Petitioner’s Business Operation
Petitioner was engaged in the business of operating a
trucking company to transport steel and other freight. Robert
Peno, Sr., and Joann Peno, husband and wife, were petitioner’s
sole shareholders and sole officers. Joann Peno was president,
and Robert Peno, Sr., was vice president.
During the periods at issue, petitioner owned approximately
15 tractor-trailers (trucks), which it leased to the Ohio
Transport Corp.4 (Ohio Transport) pursuant to written lease
agreements (leases). The leases required petitioner to transport
freight and perform related services for Ohio Transport within a
reasonable time in a safe, competent, lawful, and workmanlike
manner, inform Ohio Transport daily as to the vehicles’ locations
and the shipments being transported, and pay all costs of
operating the leased trucks and related equipment.
Under the leases, petitioner was required to provide drivers
to operate its trucks and be responsible for all work performed
by the drivers and to confirm their work was performed in
3 Although petitioner went out of business in 2003, it was
still an Ohio corporation in good standing when this petition was
filed.
4 Ohio Transport is an interstate motor carrier
headquartered in Ohio.
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Last modified: November 10, 2007