Lon A. Bjornstad - Page 3




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          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,                  








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