Peno Trucking, Incorporated - Page 20




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          Employment Tax Regs.  Therefore this Court finds petitioner is              
          not entitled to act section 530 relief for its drivers.                     
               The Court, in reaching its holding, has considered all                 
          arguments made and concludes that any arguments not mentioned               
          above are moot, irrelevant, or without merit.                               
               To reflect the foregoing,                                              

                                                  Decision will be entered            
                                             for respondent.                          
































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Last modified: November 10, 2007