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In this case the Court is satisfied that the junior colleges
for which petitioner worked had the authority to exercise, and
did exercise, sufficient control over petitioner's teaching
assignments to support a finding that he was an employee of the
colleges. See Potter v. Commissioner, T.C. Memo. 1994-356;
Bilenas v. Commissioner, T.C. Memo. 1983-661. In addition, the
Court finds: (1) The investment in the facilities used in the
work of teaching students was made by the junior colleges; (2)
petitioner's pay was fixed, thereby eliminating the opportunity
for "profit" or loss; (3) the work performed by petitioner was an
integral part of the junior colleges' business; (4) two of the
junior colleges provided employee benefits to petitioner; and (5)
the Forms W-2 issued by each of the junior colleges to petitioner
indicate that they considered petitioner to be an employee.
Accordingly, the Court finds that petitioner was an employee of
the four junior colleges for which he worked and not an
independent contractor.
Employee Business Expense Deductions
Section 162 generally allows a deduction for ordinary and
necessary expenses paid or incurred during the taxable year in
carrying on a trade or business. Generally, no deduction is
allowed for personal, living, or family expenses. See sec. 262.
The taxpayer must show that any claimed business expenses were
incurred primarily for business rather than personal reasons.
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