Superior Proside, Inc. - Page 21

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               C.  Conclusion                                                         
               We hold that Murdock is an employee of petitioner pursuant             
          to section 3121(d)(1) and that petitioner is not entitled to                
          relief under Section 530.  Accordingly, petitioner is liable for            
          FICA and FUTA taxes for the periods in issue as set forth in                
          respondent’s notice of determination and the parties’                       
          stipulations.                                                               
               To reflect the foregoing,                                              

                                             Decision will be entered for             
                                        respondent and in accordance with             
                                        the parties’ stipulations as to               
                                        amounts.                                      

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