Peno Trucking, Incorporated - Page 4




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          accordance with the leases.  Consequently, petitioner was                   
          required to direct, supervise, pay, discipline, and discharge its           
          drivers.5  Petitioner was also responsible for determining the              
          days and hours per day the drivers worked, the routes traveled,6            
          and the order of picking up and delivery of shipments and                   
          ensuring that the drivers had the appropriate commercial drivers’           
          licenses.7                                                                  
               The leases also required petitioner to submit completed                
          drivers’ logs to Ohio Transport and to “cooperate in the                    
          preparation, carrying and preservation of manifestos, bills of              
          lading, way bills, freight bills, and other papers and records              
          respecting the lading and the use of equipment, all in accordance           
          with applicable laws and regulations”.                                      








               5 The leases required petitioner, not Ohio Transport, to               
          withhold and pay employment taxes for its drivers and pay the               
          premiums for workers’ compensation or employers’ liability                  
          insurance to cover the drivers.                                             
               6 However, the parties stipulated that the drivers                     
          determined the routes to travel, not petitioner.                            
               7 Petitioner was required to confirm that the drivers                  
          complied with all applicable laws, government rules, regulations,           
          and orders.  Ohio Transport and its insurer also determined                 
          whether the drivers had the appropriate credentials and driving             
          records to operate the leased equipment.                                    





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Last modified: November 10, 2007