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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 between the parties; (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. of Am., 390 U.S. 254, 258-259 (1968);
Weber v. Commissioner, supra at 387; Professional & Executive
Leasing, Inc. v. Commissioner, 89 T.C. 225, 232 (1987), affd. 862
F.2d 751 (9th Cir. 1988). No single factor is determinative;
rather, all the incidents of the relationship must be weighed and
assessed. NLRB v. United Ins. Co. of Am., supra at 258; Weber v.
Commissioner, supra at 387.
The documentary evidence and testimony in the record
indicate that, at all times, BERC treated petitioner as an
employee and that petitioner regarded himself as such.
Nevertheless, petitioners maintain that petitioner "did not incur
these expenses in the course of his trade or business as an
employee of BERC because he would not have been entitled to the
commissions associated with the sale * * * as part of his regular
salary". While this may be true, petitioners do not explain how
this transposes petitioner's employee status into that of an
independent contractor. The arrangement set forth in the April
27 letter was meant as an addition to petitioner's regular
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