What Happened in Felix vs. Weber Metals Reconsideration?
All Access Coach Leasing, LLC, a tour bus leasing company, appealed an agency's determination, affirmed by the chancery court, that it misclassified its tour bus drivers as independent contractors rather than employees for unemployment tax purposes. The Court of Appeals of Tennessee at Nashville affirmed the trial court's judgment. The court found substantial and material evidence supporting the agency's decision that the drivers were employees under the 'ABC test' of the Tennessee Employment Security Law, specifically failing Part B. This was due to the drivers performing required pre-trip and post-trip duties, such as inspections and cleaning, on the company's premises, which meant their services were not performed 'outside of all' of the taxpayer’s places of business.