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Unless otherwise indicated, all section references are to the
Internal Revenue Code in effect for the years in issue, and all
Rule references are to the Tax Court Rules of Practice and
Procedure.
After concessions, the issues for decision are:
(1) Whether petitioners performed services for Allstate
Insurance Co. (Allstate) as employees or as independent
contractors during the years at issue; and, if we find that
petitioners were independent contractors, then
(2) whether contributions made by Allstate to its pension
plan and the Sears (Allstate's parent company) Savings and Profit
Sharing Fund (hereinafter respectively referred to as the pension
plan and the profit sharing fund, and collectively as the plans)
on behalf of Mrs. Lozon are taxable to her when vested; and
(3) whether petitioners should be credited with payroll
taxes withheld from their income by Allstate and with payroll
taxes paid by Allstate (employer's matching portion) in
calculating petitioners' self-employment tax liability.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits, together with
a supplemental stipulation of facts, are incorporated herein by
this reference. Petitioners resided in Gilroy, California, at
the time the petition in this case was filed.
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