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man’s unfettered command and that he is free to enjoy at his own
option may be taxed to him as his income, whether he sees fit to
enjoy it or not.”).
The record shows that Mr. Blazyk, president of WWMC,
approached petitioner and asked him to work for WWMC. Petitioner
then agreed to do the work provided that WWMC pay Universal for
the work done.
During 1993, WWMC paid Universal $95,596 for work done by
petitioner. Also during that year, a few other parties paid
Universal $7,824 for work done by petitioner. This $103,420 paid
for petitioner’s services was deposited into Universal’s bank
account. Petitioner had signatory authority over that account
and wrote checks on the account during 1993. Moreover, on brief
petitioner has conceded that he used the Universal account to pay
personal expenses during 1993; he also appears to argue that only
approximately $31,000 of the $51,865 of expenses claimed by
Universal on its return for 1993 were in fact business expenses.
The record also shows that petitioner alone did the work for
which WWMC paid Universal during 1993. As far as WWMC was aware,
Universal was not involved in making any of the business
decisions necessary to produce this income. More importantly,
the parties have stipulated that Universal was not legally
entitled to hold a real estate licence or conduct a mortgage
business, and it was never involved in the working relationship
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