Work Made by Business Owner (for Hire?)

We all know about the ownership of works created by employees within the scope of their employment.  BUT, what about a situation where a work is created by the owner of a business (who, for tax purposes is not treated as an employee) and there is no written agreement between the business and the business owner?  Let's assume that the work directly relates to the business.  I did some research on this issue and did not see anything directly addressing it.  I know we can go through the Restatement of Agency to get an idea of where this will shake out, but I was wondering if this has ever been directly addressed.  Any thoughts?

Mike Tucci

Law Offices of Michael Tucci