Ertan and Susan Eren - Page 2

                                                   -2-                                                     
            Petitioners' entitlement to such exclusion depends upon the                                    
            classification  (independent contractor vis-a-vis employee) of                                 
            Ertan Eren's employment relationship with FBO during the year under                            
            consideration.  For the reasons set forth herein, we hold that such                            
            relationship was that of an employee with the consequence that                                 
            petitioners are not entitled to the claimed section 911 foreign                                
            earned income exclusion.                                                                       
                  All section references are to the Internal Revenue Code for                              
            the year under consideration, and all Rule references are to the                               
            Tax Court Rules of Practice and Procedure.                                                     
                                           FINDINGS OF FACT                                                
                  Some of the facts have been stipulated and are so found.  The                            
            stipulation of facts and the attached exhibits are incorporated                                
            herein by this reference.                                                                      
            Background                                                                                     
                  Petitioners Ertan and Susan Eren, husband and wife, resided in                           
            Rockville, Maryland, at the time they filed their petition.  They                              
            filed a joint Federal income tax return for 1989.                                              
                  Ertan Eren is an architect1.   He resided in Bogota, Colombia,                           
            from July 1988 through June 1990.  At that time, he worked for FBO                             
            as project director for the construction of an annex to the U.S.                               
            Embassy in Bogota.                                                                             

            1            All references to petitioner in the singular will be to                           
            Ertan Eren.                                                                                    





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