Donald Victor Teschner - Page 5

                                        - 5 -                                         

               Petitioner filed an amended return for 1991 reflecting two             
          adjustments.  First, petitioner changed his worker classification           
          from employee to independent contractor.  Second, petitioner                
          claimed an additional $7,757 deduction for agent’s commission               
          expense.  Respondent has not accepted either of these                       
               Petitioner had both his original and amended returns                   
          prepared by tax professionals.  Petitioner gave the tax                     
          professionals the same documentation that he presented to the               
          Court.  Moreover, petitioner discussed with them all deductions             
          claimed on the returns.                                                     
          Worker Classification                                                       
               The first issue for our consideration is whether petitioner            
          derived income as an employee or as an independent contractor               
          during 1991.  Respondent argues that petitioner derived all his             
          income for 1991 as an employee, while petitioner asserts that he            
          was an independent contractor.                                              
              Respondent's determination is presumed correct, and                    
          petitioner bears the burden of proving he is not an employee.               
          Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933).                  
          Whether an individual is an employee or an independent contractor           
          is determined by examining relevant facts and circumstances and             
          applying common law principles.  Nationwide Mut. Ins. Co. v.                

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

Last modified: May 25, 2011