BEECH TRUCKING COMPANY v. COMMISSIONER, INT. REV., 118 T.C. 428 (2002) BEECH TRUCKING COMPANY, INC., ARTHUR BEECH, TAX MATTERS PERSON, Petitionerv. COMMISSIONER OF INTERNAL REVENUE, Respondent. No. 16452-99.United States Tax Court. Filed May 23, 2002. P, a trucking company, leases its drivers from an affiliated company. P compensates the drivers at a rate of 24 […]