- 9 - Nationwide Mut. Ins. Co. v. Darden, supra at 323-324; Weber v. Commissioner, supra at 387; Simpson v. Commissioner, 64 T.C. 974, 984-985 (1975). No one factor is determinative; rather, all the incidents of the relationship must be assessed and weighed. Nationwide Mut. Ins. Co. v. Darden, supra at 324; NLRB v. United Ins. Co., 390 U.S. 254, 258 (1968); Azad v. United States, 388 F.2d 74, 76 (8th Cir. 1968); Weber v. Commissioner, supra at 387; Simpson v. Commissioner, supra at 985. The record does not support petitioners' argument that the services which Michael and Jody provided to the corporation were insubstantial. During 1992, Michael was solely responsible for managing and operating the business. During 1993 and 1994, while Jody took over some daily responsibilities, Michael continued to negotiate all of the arrangements and financing, developed the plans for the custom homes, and reviewed the progress at the construction sites. Jody performed management functions and worked for the corporation as the lead carpenter on many of its projects. Moreover, Michael and Jody were employees of the corporation by virtue of having been officers of the corporation (president and vice president, respectively), and having provided more than minor services to it. Sec. 31.3121(d)-1(b), Employment Tax Regs. On this record, we conclude that Michael and Jody rendered substantial services to the corporation as employees.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
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