Anthony S. D'Acquisto - Page 1

                                 T.C. Memo. 2000-239                                  

                               UNITED STATES TAX COURT                                

                        ANTHONY S. D’ACQUISTO, Petitioner v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 1145-99.                    Filed August 4, 2000.           

               Edward X. Clinton, Jr., for petitioner.                                
               David S. Weiner, for respondent.                                       

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               GOLDBERG, Special Trial Judge:  Respondent determined a                
          deficiency in petitioner’s Federal income tax for the taxable               
          year 1994 in the amount of $14,650.  Unless otherwise indicated,            
          section references are to the Internal Revenue Code in effect for           
          the year in issue.                                                          
               The sole issue in this case is whether petitioner is an                
          independent contractor and can claim Schedule C business expense            

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