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bear the burden of proving otherwise. Rule 142(a); Welch v.
Helvering, 290 U.S. 111, 115 (1933).
Whether an individual is compensated as an employee or an
independent contractor is normally considered a factual question,
the resolution of which is dependent upon the application of
certain common-law principles to the circumstances of the
particular situation. Sec. 1402(d); sec. 3121(d)(2); sec.
31.3401(c)-1(d), Employment Tax Regs.; Nationwide Mut. Ins. Co.
v. Darden, 503 U.S. 318 (1992); Professional Executive Leasing,
Inc. v. Commissioner, 89 T.C. 225, 232 (1987), affd. 862 F.2d 751
(9th Cir. 1988).
Petitioners first argue that as a matter of State law
petitioner must be considered an employee of the Department with
respect to the compensation he received from the companies. In
support of this argument petitioners presented an explanation of
the process that an individual must go through in order to
qualify for employment as a police officer in Texas. Based upon
our review of the Texas statutes called to our attention in
petitioners' brief, it appears that petitioners have accurately
outlined the process. While we agree with petitioners that an
individual cannot be employed as a police officer unless the
relevant statutory scheme has been satisfied, we fail to see how
establishing this point advances petitioners' position in this
case. Petitioners' argument is based upon their erroneous
assumption that petitioner was employed by the companies as a
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