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The DFM has no policy regarding sick leave and does not
maintain records reflecting either vacation or sick leave taken
by missionaries. Missionaries continue to receive their personal
allowances while on vacation and sick leave.
Although the matter is not free from doubt, we think that
these facts support a finding that petitioner was an employee,
not an independent contractor.
I. Conclusion
Some aspects of the relationship between petitioner and the
National Church indicate that petitioner was an employee, whereas
other aspects of the relationship indicate that he was an
independent contractor. After weighing the above factors, giving
particular weight to the lack of control and the lack of the
right to control that the National Church and the DFM had over
endorsed missionaries, we conclude that petitioner was an
independent contractor, and not an employee, in 1992.
Because of our determination that petitioner was an
independent contractor for purposes of section 62(a),
petitioner's trade or business expenses are deductible "above the
line" on Schedule C and need not be relegated to Schedule A.
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