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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. of Am., 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).
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).
While all of the above factors are important, the right-to-
control test is the "master test" in determining the nature of a
working relationship. Matthews v. Commissioner, 92 T.C. 351, 361
(1989), affd. 907 F.2d 1173 (D.C. Cir. 1990); accord Weber v.
Commissioner, supra at 387. Both the control exercised by the
alleged employer and the degree to which the alleged employer may
intervene to impose control must be examined. Radio City Music
Hall Corp. v. United States, 135 F.2d 715, 717 (2d Cir. 1943);
Weber v. Commissioner, supra at 387-388; deTorres v.
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