Superior Proside, Inc. - Page 1
















                                 T.C. Memo. 2003-50                                   


                               UNITED STATES TAX COURT                                


                        SUPERIOR PROSIDE, INC., Petitioner v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 4804-00.           Filed February 26, 2003.                 


               Joseph H. O’Donnell, Jr., for petitioner.                              
               Linda P. Azmon, for respondent.                                        


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COHEN, Judge:  The petition in this case was filed in                  
          response to a Notice of Determination Concerning Worker                     
          Classification Under Section 7436 (notice of determination)                 
          regarding petitioner’s liabilities pursuant to the Federal                  
          Insurance Contributions Act (FICA) and the Federal Unemployment             
          Tax Act (FUTA) for 1995, 1996, and 1997.  The issues for decision           





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