Richard G. and Carolyn J. Newhouse - Page 6




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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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