Damon C. Cicciari - Page 6

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          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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