Donald Victor Teschner - Page 2

                                        - 2 -                                         

          Federal income tax in the amount of $4,640 and an accuracy-                 
          related penalty under section 6662(a) in the amount of $928.                
               After concessions by respondent, the issues for decision               
          are:  (1) Whether petitioner derived income as an employee or as            
          an independent contractor during 1991; (2) whether petitioner is            
          entitled to deduct certain business expenses in excess of the               
          amounts allowed by respondent; and (3) whether petitioner is                
          liable for the section 6662 accuracy-related penalty.                       
               Some of the facts have been stipulated, and they are so                
          found.  The stipulation of facts and the attached exhibits are              
          incorporated herein by this reference.  At the time he filed his            
          petition, petitioner resided in Los Angeles, California.                    
               Petitioner is a professional musician.  During 1991,                   
          petitioner provided services to rock star Rod Stewart (Stewart).            
          He played various instruments for Stewart’s band, including                 
          guitar, violin, and mandolin.  Petitioner was not a permanent               
          member of the band and was not retained through written contract.           
          Rather, he was called upon by Stewart to perform on an as-needed            
          basis through oral agreement.                                               
               During most of 1991, petitioner was on tour with Stewart and           
          other members of the band.  He traveled from city to city,                  
          staying in hotels and living out of suitcases for long stretches            
          of time.  He traveled with the band for 13 months to cities in              
          the United States, Europe, Asia, and Australia.                             
               Petitioner’s work schedule was set by Stewart and was                  
          primarily based on practice, concert, and travel schedules.                 

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  Next

Last modified: May 25, 2011