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employer-employee relationship exists when an employer retains
the right to control the manner and means by which an individual
performs services. Nationwide Mut. Ins. Co. v. Darden, supra;
Simpson v. Commissioner, supra; Ellison v. Commissioner, 55 T.C.
142, 152-153 (1970).
Petitioner received income from several activities. We have
divided the activities into two groups: (1) Income from the
Stewart band and (2) other income.
A. Income From the Stewart Band
Upon reviewing the entire record in light of the above
factors, we hold that petitioner received income from his
activity with the Stewart band as an employee during 1991.
Several factors support our conclusion.
First, Stewart controlled how, when, and where petitioner
was to perform his services. Petitioner was required to tour,
travel, and perform according to the band’s scheduled
performances. Moreover, Stewart had influence over what
petitioner wore on and off the stage, which instruments he
brought with him and played, and which songs he performed. While
it is true that petitioner had some flexibility in choosing which
chords to play, his ability to improvise was limited by the
framework provided by the Stewart band. Second, petitioner was
an integral part of the band while on tour. This fact suggests
that an employment relationship existed. Finally, while
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