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Leavell v. Commissioner, supra at 149. In determining whether
the taxpayer was an employee of his personal service corporation
as opposed to an employee of a professional sports club, the
Court in Leavell considered whether the service recipient had the
right to control the “manner and means” by which the services
were performed. Id. The employee must be just that--an employee
of the corporate employer. Johnson v. Commissioner, 78 T.C. 882,
891 (1982), affd. without published opinion 734 F.2d 20 (9th Cir.
1984). Also, there must be a “contract or similar indicium”
between the corporation and the person recognizing the
corporation’s controlling position. Id. at 891.
Petitioner has attempted to show that Sams, Inc. actually
conducted business. Moline Props., Inc. v. Commissioner, 319
U.S. 436, 438-439 (1943). For example, Sams, Inc. was
incorporated in 1980. The name of Sams, Inc. appears on the
signature line of the agent-broker agreement with O’Brien. Sams,
Inc. was the payee on Forms 1099-MISC, Miscellaneous Income,
issued by O’Brien.
These facts do not convince us that petitioner was an
employee of Sams, Inc., and that we should respect her allocation
of income to Sams, Inc. Petitioner did not receive a salary from
Sams, Inc. Sams, Inc. had no source of income outside of the
ventures in which petitioner personally participated. Petitioner
earned the income of Sams, Inc. See United States v. Basye,
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