-28-
subparagraph (A), (B), or (C) of section 530(a)(2) of the Revenue
Act of 1978.
Although not expressed by petitioner clearly, we understand
it to argue in its opening brief that Howard E. Clendenen, Inc.
v. Commissioner, 207 F.3d 1071 (8th Cir. 2000), affg. T.C. Memo.
1998-318, Springfield v. United States, 88 F.3d 750 (9th Cir.
1996), and Rev. Rul. 87-41, 1987-1 C.B. 296, support a finding
that it reasonably believed that Ms. Odell received the disputed
payments in other than her capacity as petitioner’s employee. We
understand petitioner in its amended opening brief to expand that
list of cases and revenue ruling to include Idaho Ambucare Ctr.
Inc. v. United States, 57 F.3d 752 (9th Cir. 1995), United States
v. Bernstein, 179 F.2d 105 (4th Cir. 1949), United States v.
Aberdeen Aerie No. 24, 148 F.2d 655 (9th Cir. 1945), Ridge
Country Club v. United States, 135 F.2d 718 (7th Cir. 1943), and
Rev. Rul. 58-505, 1958-2 C.B. 728. The principle that petitioner
educes from these six cases and two revenue rulings is that an
individual such as Ms. Odell may perform services for a taxpayer
both as an employee and as an independent contractor. Petitioner
concludes from this principle that petitioner is entitled to pay
to Ms. Odell both wages and other amounts such as rent and
royalties.
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