Mike J. Graham Trucking, Inc. - Page 7




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          FUTA (pertaining to unemployment), respectively, based on wages             
          paid to employees.  The term “wages” as used in these statutes              
          generally encompasses “all remuneration for employment”.  Secs.             
          3121(a), 3306(b).  “Employee” is defined for purposes of FICA               
          taxes in section 3121(d), and, with modifications not germane               
          here, section 3306(i) makes this definition applicable for                  
          purposes of FUTA taxes as well.  Section 3121(d) provides:                  
                    SEC. 3121(d).  Employee.--For purposes of this                    
               chapter, the term “employee” means--                                   
                         (1) any officer of a corporation; or                         
                         (2) any individual who, under the usual                      
                    common law rules applicable in determining the                    
                    employer-employee relationship, has the status of                 
                    an employee; or                                                   
                         (3) any individual (other than an individual                 
                    who is an employee under paragraph (1) or (2)) who                
                    performs services for remuneration for any                        
                    person--                                                          
                              (A) as an agent-driver or commission-                   
                         driver * * *;                                                
                              (B) as a full-time insurance salesman;                  
                              (C) as a home worker * * *; or                          
                              (D) as a traveling or city salesman                     
                         * * *;                                                       
                    * * * [under specified conditions]; or                            
                         (4) any individual who performs services that                
                    are included under an agreement entered into                      
                    pursuant to section 218 of the Social Security                    
                    Act.                                                              








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