Donald Victor Teschner - Page 3

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          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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