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have found that petitioner’s “labor” income was taxable wage
income. Petitioner’s position in the instant case, as presented
in his petition and during trial, is essentially unchanged.
During 1996, petitioner was an engineer for a radio station,
FLBS, in Tucson, Arizona. He has been a full-time employee with
FLBS since 1994. Prior to 1994 petitioner was an independent
contractor of FLBS. During the year in issue petitioner received
health insurance, paid vacation and sick leave, and other
benefits from FLBS. FLBS provides these benefits only to its
employees and not to its independent contractors. On December
29, 1993, as a requirement of his employment, petitioner signed a
Form W-4, Employee’s Withholding Allowance Certificate. On the
Form W-4, petitioner claimed nine exemptions.2 Petitioner has
not signed any other Form W-4 since December 29, 1993.
2 At trial, the following exchange took place between
respondent and petitioner:
Q: * * * How many . . . allowances did you claim in -- on
that W-4 form?
A: Nine.
Q: Are you married, Mr. Howard?
A: No.
Q: Do you have nine -- or eight children living with you?
A: No. That’s not how that works.
* * * * * *
Q: The W-4 they had you sign was in order to withhold
taxes from you; isn’t that true?
A: Presumably.
Q: And did they --
A: Because they believed I needed to.
Q: Did they withhold taxes from you in 1996?
A: Uh-huh.
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