Paul E. Hathaway and Brenda J. Hathaway - Page 1

                                 T.C. Memo. 1996-389                                  

                               UNITED STATES TAX COURT                                

               PAUL E. HATHAWAY AND BRENDA J. HATHAWAY, Petitioners v.                
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 19122-93.                  Filed August 21, 1996.           

                    Petitioner husband (P) was a traveling sales                      
               representative in 1989 and 1990 for a company that                     
               manufactured and distributed men's clothing (T).  T did                
               not control, and did not have the right to control, the                
               manner or means by which P solicited sales.  P had a                   
               substantial investment in facilities and bore                          
               substantially all the expenses of his sales activities.                
               P also bore the risk of loss from his sales activities.                
               P and T had a permanent working relationship, although                 
               terminable at the will of either party.  P received                    
               employee-type benefits from T.                                         
                    Held:  P was an independent contractor and was not                
               an employee in 1989 and 1990.  Sec. 62(a)(1), I.R.C.                   

               Walter T. Hart, for petitioners.                                       
               Jeffrey A. Schlei, for respondent.                                     

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