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has an opportunity to profit depending on his management skill,
he may be an independent contractor. (5) If a service rendered
requires a special skill, the person rendering it may be an
independent contractor. (6) If the relationship between a person
rendering a service and the person receiving it is permanent, it
may be an employment relationship. (7) If a person rendering a
service works in the course of the recipient's business, rather
than in some ancillary capacity, he may be an employee.
The Court of Appeals for the Eighth Circuit, the court to
which any appeal in this case would lie, has adopted the Avis
test. See Nuttelman v. Vossberg, 753 F.2d 712, 714 (8th Cir.
1985); In re McAtee, supra at 572. The list of factors in the
Avis test is not exhaustive or exclusive. See Breaux & Daigle,
Inc. v. United States, supra at 51; Avis Rent A Car System, Inc.
v. United States, supra at 429 n.3; In re McAtee, supra at 571-
572. Determination of whether individuals are "employees" for
the purpose of employment taxes depends upon the totality of
their circumstances, and no single consideration governs. See
Avis Rent A Car System, Inc. v. United States, supra at 430; Azad
v. United States, 388 F.2d 74, 76 (8th Cir. 1968).
Although the determination of employee status is to be made
by common law concepts, a realistic interpretation of the term
"employee" should be adopted, and doubtful questions should be
resolved in favor of employment in order to accomplish the
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