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Respondent determined deficiencies of $2,962 and $3,180 in
petitioner's Federal income taxes for 1997 and 1998,
respectively.
At trial, respondent conceded petitioner's entitlement to a
child care credit under section 21 for both years. The issues
for decision are: (1) Whether petitioner, during the years at
issue, was a statutory employee under section 3121(d)(3)(A), or
whether, as respondent contends, a common-law employee under
section 3121(d)(2), and (2) whether petitioner is entitled to
deductions for either employee business expenses or trade or
business expenses under section 162(a).
Some of the facts were stipulated. Those facts, with the
exhibits annexed thereto, are so found and are incorporated
herein by reference. Petitioner was a legal resident of
Lakewood, California, at the time the petition was filed.
For some 12 years, petitioner delivered bakery products to
various stores and vendors in his home area for and on behalf of
Best Foods, agent for Entenmann's, Inc. (Best Foods). The
products petitioner delivered were baked breads and cakes bearing
the brand names Oroweat and Entenmann's. Petitioner's duties
were to report each morning at approximately 3 a.m. at a
distribution facility and load the delivery vehicle provided to
him, from which he proceeded to deliver the products to six or
seven store locations on a route designated for him. His
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