Veterinary Surgical Consultants, P.C. - Page 2




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          (1) Whether Kenneth K. Sadanaga (Sadanaga) was an employee of               
          petitioner for Federal employment tax purposes during 1997                  
          through 1998 and, if so, (2) whether petitioner is entitled to              
          relief under section 530 of the Revenue Act of 1978, Pub. L. 95-            
          600, 92 Stat. 2885, as amended (Section 530).                               
               Unless otherwise indicated, all section references are to              
          the Internal Revenue Code in effect for the years in issue, and             
          all Rule references are to the Tax Court Rules of Practice and              
          Procedure.  For convenience, FICA and FUTA taxes are collectively           
          referred to as employment taxes.                                            
                                  FINDINGS OF FACT                                    
               Some of the facts were deemed stipulated pursuant to Rule              
          91(f); certain additional facts have been stipulated by the                 
          parties.  The stipulated facts are incorporated in our findings             
          by this reference.                                                          
          Petitioner’s Organization and Operations                                    
               Sadanaga has been a licensed veterinarian since 1985.  He              
          subsequently decided to incorporate his business on account of              
          the protections afforded by limited liability, in that a                    
          corporation’s debts are generally not assessed against individual           
          shareholders.  Petitioner was incorporated in Pennsylvania on               
          May 22, 1991, and has at all relevant times operated as an S                
          corporation.  Petitioner’s principal place of business was                  
          located in Pennsylvania, at the address of Sadanaga’s personal              






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