Can a shift lease operator be considered an independent?

In WCAT-2014-02478, Hallman v. Gill, et al., it was noted (at paragraph 46) that an unusual clause in the shift lease operator agreement provided that the lease operator (the taxi driver) was required to provide the shareholder (the taxi owner) with a monthly report regarding his taxable income per hour. The lease operator was required to ensure that he generated sufficient net income to ensure that he was earning at least minimum wage. If he failed to earn at least minimum wage, the lease agreement would be terminated. That decision found (at paragraph 69) that the requirement that a lease operator report his taxable income per hour, and generate earnings at a minimum wage rate or greater, involved the exertion of more than minimum control of the lessee’s operations beyond license and/or regulation restrictions. Accordingly, the requirements of the practice directive, for recognizing the lease operator as independent, were not met. The taxi driver was found to be a worker.