-22-
but remains sufficient to vest the Court with jurisdiction.
Suarez v. Commissioner, 58 T.C. 792, 814 (1972).
Respondent also argues that there was no actual controversy
as to the status of Ms. Odell as an employee of petitioner and
that such a controversy is a prerequisite to our jurisdiction.
While there is no actual controversy as to whether Ms. Odell was
an employee of petitioner with respect to the amounts of $400 per
month which she received as wages, there is a dispute as to
whether she received the disputed amounts as additional wages in
her capacity as petitioner’s employee.
We hold that we have jurisdiction as to each of the
petitioned years.
3. Employment Taxes
Sections 3111 and 3301 impose FICA (Social Security) and
FUTA (unemployment) taxes on employers for wages paid to their
employees. In this context, the term “wages” generally includes
“all remuneration for employment, including the cash value of all
remuneration (including benefits) paid in any medium other than
cash”. Secs. 3121(a), 3306(b). The form of payment is
immaterial. Notwithstanding the manner in which an employer
characterizes payments made to an employee, the critical fact is
whether a payment is actually received as compensation for
employment. Secs. 31.3121(a)-1(b), 31.3306(b)-1(b), Employment
Tax Regs.; see also Spicer Accounting, Inc. v. United States,
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