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Cir. 1995); Profl. & Executive Leasing, Inc. v. Commissioner, 89
T.C. 225, 232 (1987), affd. 862 F.2d 751 (9th Cir. 1988).
Factors that are relevant in determining the substance of an
employment relationship include: (1) The degree of control
exercised by the principal over the details of the work; (2) the
taxpayer’s investment in the facilities used in his or her work;
(3) the taxpayer’s opportunity for profit or loss; (4) the
permanency of the relationship between the parties; (5) the
principal’s right of discharge; (6) whether the work performed is
an integral part of the principal’s regular business; (7) the
relationship the parties believe they are creating; and (8) the
provision of employee benefits. NLRB v. United Ins. Co., 390
U.S. 254, 258 (1968); United States v. Silk, 331 U.S. 704, 716
(1947); Weber v. Commissioner, supra at 387; Profl. & Executive
Leasing, Inc. v. Commissioner, supra at 232; see also sec.
31.3121(d)-(1)(c)(2), Employment Tax Regs. (setting forth
criteria for identifying employees under the common law rules).
Because no single factor is dispositive, the Court must
assess and weigh all incidents of the relationship. Nationwide
Mut. Ins. Co. v. Darden, supra at 324. The factors are not
weighed equally; they are weighed according to their significance
in the particular case. Aymes v. Bonelli, 980 F.2d 857, 861 (2d
Cir. 1992).
Respondent’s witness, Joseph Parziale, testified that
petitioner worked as a subcontractor for JWH. Petitioner offered
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