- 3 - Friday, depending on whether the band had a Thursday night engagement. The band played the weekend in Chicago or traveled to another Midwestern city. Regardless of where the band played other nights, it played most Sunday nights at Andy’s Night Club in Chicago. This was a “promotional” engagement through which the band hoped to receive additional bookings. Petitioner usually returned to Stoughton on Mondays. Petitioner traveled by bus between Stoughton and Chicago. While in Chicago, he stayed in different hotels depending on availability and paid his own expenses including bus fare, meals, and hotel rates. When traveling to cities other than Chicago, the band paid for petitioner’s transportation from Chicago and his lodging. Petitioner continued to pay for his own meals and his bus fare between Stoughton and Chicago. The band paid petitioner compensation for his services in the amounts of $14,047, $17,262, $18,032, $15,107, and $11,625 during the years 1990, 1992, 1993, 1994, and 1995, respectively. These amounts did not include reimbursement of the expenses petitioner incurred when the band played outside of Chicago. The band sent petitioner a Form 1099-MISC, Miscellaneous Income, each year which reflected the amount paid as nonemployee compensation. During 1995, petitioner left the band and was employed by the city of Madison as a bus driver. For this employment,Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011