Stephen was a driver for the Happy Cab Co. Stephen paid certain fixed expenses and abided by a variety of rules relating to the use of the cab, the hours that could be worked, and the solicitation of fares, among other things. Rates were set by the state. Happy Cab did not withhold taxes from Stephen’s pay. While driving the cab, Stephen was injured in an accident and filed a claim for worker’s compensation benefits in a state court. Such benefits are not available for independent contractors. On what basis might the court hold that Hemmerling IS an employee? Explain fully.