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with regard to the off-duty positions. Kaiser v. Commissioner,
supra.
The source and method of payment may also help establish
whether an employee/employer relationship existed. March v.
Commissioner, supra. In this case, both entities, the school
district and the housing authority, operate separately from the
City of Fort Worth/the Department. Petitioner was paid
separately by each entity and his earnings were never reported to
the Department. The entities treated petitioner as an
independent contractor and issued Form 1099's. The City of Fort
Worth did not include the off-duty pay in his W-2 Form.
Although there may be some factors that point to an
employee/employer relationship, such as the use of the uniform
and equipment, these factors are not as significant as the
factors which show that the Department was not petitioner's
employer for his off-duty services. In fact, the factors in
their totality show that petitioner was self-employed.
To the extent that any of petitioner's other arguments were
not addressed by this Court, we have considered them and find
them to be without merit.
We find that petitioner was not an employee of the City of
Fort Worth when he provided security for the school district and
the housing authority. For the reasons above, and those
expressed in March v. Commissioner, supra and Kaiser v.
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