3
1993, petitioner was contacted by Richard Sheriff, the president
of Astron DS Corporation (Astron). Astron manufactures wire
display racks. In April or May 1993, petitioner reached an
agreement with Richard Sheriff to perform services for Astron.
No written contract was executed. Petitioner was engaged by
Astron to assist in relocating its existing plant operations to a
new location. Petitioner's primary responsibility was to advise
Richard Sheriff's son, David Sheriff, on this project.
Astron provided petitioner with a drawing board, a desk, a
telephone, and other supplies. Astron did not provide any
benefits to petitioner in the form of vacation or sick leave or
participation in a pension plan or health plan. Petitioner did
not fill out any forms with respect to the withholding of taxes
from his payments from Astron, and Astron did not withhold any
taxes from payments to petitioner. Petitioner submitted invoices
to Astron with respect to the work he performed. In October or
November 1993, Richard Sheriff terminated petitioner. Petitioner
received Form 1099-MISC from Astron, showing Astron paid
petitioner nonemployee compensation in the amount of $44,2443 in
1993.
During 1993, petitioner and Mrs. Schroeder received Social
Security benefits in the respective amounts of $14,851 and
3 All amounts have been rounded.
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