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determination is not correct. Rule 142(a); Welch v. Helvering
290 U.S. 111, 115 (1933).
Whether an individual is an independent contractor or a
common law employee is a question of fact. Professional &
Executive Leasing, Inc. v. Commissioner, 862 F.2d 751, 753 (9th
Cir. 1988), affg. 89 T.C. 225 (1987); Wolfe v. United States, 570
F.2d 278, 281-282 (8th Cir. 1978); Weber v. Commissioner, 103
T.C. 378, 386 (1994).
Among the relevant factors to consider in determining the
nature of a work relationship are the following: (1) The degree
of control exercised by the principal over the details of the
work; (2) which party invests in the facilities used in the work;
(3) the taxpayer's opportunity for profit or loss; (4) the
permanency of the relationship; (5) the principal's right of
discharge; (6) whether the work performed is an integral part of
the principal's business; (7) what relationship the parties
believe they are creating; and (8) the provision of benefits
typical of those provided to employees. NLRB v. United Ins. Co.,
390 U.S. 254, 258-259 (1968); Professional & Executive Leasing,
Inc. v. Commissioner, 862 F.2d at 753, 89 T.C. at 232; Weber v.
Commissioner, supra at 387; Simpson v. Commissioner, 64 T.C. 974,
984-985 (1975). No one factor is determinative; rather, all the
incidents of the relationship must be weighed and assessed.
Nationwide Mut. Ins. Co. v. Darden, 503 U.S. 318, 324 (1992);
NLRB v. United Ins. Co., supra at 258; Azad v. United States, 388
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