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Although an employee of CWS, petitioner was not paid a
salary or wages for his services by that company. The method by
which he was compensated for the welding services he performed is
not entirely clear from the record, but it appears that from time
to time he was paid in accordance with union wage standards by
the contractor (or subcontractor) that had contracted with CWS.
Petitioner’s traveling expenses (transportation, meals, lodging,
etc.) in connection with any particular construction project that
he was working on were paid or reimbursed by CWS. CWS also
provided petitioner with a truck, welding rigs, and various other
tools.
CWS maintained at least two checking accounts during the
years in issue. Presumably, some of the income that CWS received
from various contracts was deposited into these accounts. In
general, the traveling expenses incurred by petitioner as an
employee of CWS were paid or reimbursed by checks drawn on one of
CWS’s accounts. These checks were usually made payable to
“cash”. Various other checks were drawn on these accounts, some
for equipment, some for supplies, some for wages for individuals
other than petitioner, and some for food and other personal items
consumed or used by petitioner and members of his family.2 Some
of the checks made payable to “cash” were not necessarily used to
2 Some of these items were paid for directly, others were
purchased by credit card, and the credit card bill was paid by
CWS check.
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