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Petitioner worked 15 hours per week for 11 weeks at a value of
$15 per hour, for a total value received of $2,475.00. Thus, we
conclude that the value of meals and lodging received by
petitioner was $3,255.00. In addition, petitioner received cash
compensation of $539.15. Therefore, petitioners must include
$3,794.15 of compensation in their gross income for the year at
issue.
Because we have determined that petitioner was Mr. Dixon’s
employee during the 15-week period in 1999, she is not subject to
self-employment tax on any portion of the $3,794.15 of
compensation.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011