Raymond Verni Schroeder - Page 8

          benefits.  It appears that Astron believed it was creating an               
          independent contractor relationship with petitioner; Astron did             
          not withhold any taxes, and it required petitioner to submit                
          invoices for payment on work completed.  Astron hired petitioner            
          to complete a specific project, i.e., the relocation of its                 
          existing operations, suggesting that his employment was not                 
          permanent or indefinite.  Furthermore, petitioner's work was not            
          an integral part of Astron's business, the fabrication of wire              
          display racks.                                                              
               On the other hand, other factors do favor petitioner's                 
          contention.  Astron provided petitioner with the facilities to              
          conduct his work, and petitioner apparently was subject to                  
          discharge.  It does not appear that petitioner had an opportunity           
          for profit or loss.                                                         
               Other factors are neutral.  Petitioner testified that he               
          believed he was hired as an employee, but it is also clear that             
          petitioner recognized that his relationship with Astron and the             
          manner in which he was paid were not the same as that he                    
          experienced with a previous employer.  The expenses claimed on              
          petitioner's Schedule C suggest that petitioner had an investment           
          in his facilities.  However, petitioner testified that the office           
          expenses claimed related to his work for other companies,                   
          although he did no such work during the year in issue.                      

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