- 6 -
relationship); March v. Commissioner, supra. Any benefit TPD
received by an increased police presence at petitioner’s off-duty
assignments was incidental and similar in nature to the benefit
to a police department when officers increase the police presence
in a community by driving their police cruisers home. Milian v.
Commissioner, supra; March v. Commissioner, supra.
Finally, the off-duty employers had the ability to select
and the power to discharge at will. Milian v. Commissioner,
supra; March v. Commissioner, supra.
Although there may be some facts that point to an employee-
employer relationship (e.g., minimum pay rates and the
requirement that officers respond to certain high priority calls)
between petitioner and TPD, when taken as a whole the facts
establish that petitioner was self-employed. Accordingly, we
hold that the earnings in dispute are earnings from
self-employment, subject to the tax imposed by section 1401.
Contentions we have not addressed are irrelevant, moot, or
meritless.
To reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: May 25, 2011