- 3 -
Moreover, Stewart heavily influenced petitioner’s stage dress.
While Stewart dictated which songs petitioner played, he was
permitted to improvise chords within the given songs. After work
hours, petitioner was free to do his “own thing”. For the 1991
year, petitioner earned $76,005 for his work with the Stewart
band. This amount was reported as Form W-2 income, and taxes
were withheld.2
Petitioner did not perform work exclusively for Stewart.
During 1991, petitioner received approximately $1,600 in wages
from three other sources3 from performances with other bands.
For example, petitioner received about $470 for his work on the
Stan Rigway record “Wall of Voo Doo”. All of the above income
was reported as Form W-2 wages, and income taxes were withheld.
During 1991, petitioner purchased various items that he
believed were necessary for his work. For example, petitioner
purchased two of every instrument that he played while on tour
with the Stewart band. This insured that petitioner always had a
spare instrument, just in case one became nonoperational.
Moreover, petitioner purchased “flashy” and “loud” clothes to
wear during his performances. Petitioner also purchased “films
and records” as research material to familiarize himself with
2 Two Forms W-2 were issued to petitioner for his work with
the Stewart band: One from Stewart Annoyances, Ltd., and the
other from Pebbles Music, Inc.
3 The other sources were the David Geffen Co., Phonograph
Record Manufacturing, and Talent Partners.
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