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Petitioners dated and signed their 1995 Federal income tax
return on April 14, 1998.
Discussion
Petitioners argue that petitioner was an independent
contractor with respect to his teaching positions in 1995 at the
four junior colleges. If the Court should determine that he was
not an independent contractor, petitioners argue that they should
be allowed employee business expense deductions on Schedule A,
Itemized Deductions, of $39,553 as claimed on Schedule C of their
return.
Employee or Independent Contractor
Whether an individual is an employee or independent
contractor is a factual question to which common law principles
apply. Nationwide Mut. Ins. Co. v. Darden, 503 U.S. 318, 323
(1992); Weber v. Commissioner, 103 T.C. 378, 386 (1994), affd. 60
F.3d 1104 (4th 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
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