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relationship they think they are creating. Juliard v.
Commissioner, T.C. Memo. 1991-230. The control factor overlaps
many other factors and is often cited as the fundamental or
"master" test of an employment relationship. Matthews v.
Commissioner, 92 T.C. at 361. Having stipulated virtually every
significant element of the common law test, it seems that
respondent has largely conceded that petitioner was a common law
employee of NATO during the years in issue. Although respondent
states that it cannot be said that petitioner was clearly an
employee of NATO, an examination of the facts and applicable law
demonstrates otherwise.
Respondent asserts that NATO had no authority to hire
petitioner but instead had to seek petitioner's transfer from the
U.S. Government. The London and Ottawa Agreements and the U.S.
Code and the Code of Federal Regulations, as well as the manner
by which petitioner was transferred to NATO, reveal that the
transfer process was a joint endeavor whereby both NATO and the
U.S. Government, respectively, agreed to acceptable hirees and
transferees. The effective date of transfer was likewise
mutually agreed upon. NATO notified the U.S. Government of a
vacancy, the nature of the position, qualifications required, and
the salary, if employed by NATO. We agree that potential NATO
hirees could be accepted only upon the consent and at the
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