Water-Pure Systems, Inc. - Page 1
















                                 T.C. Memo. 2003-53                                   


                               UNITED STATES TAX COURT                                


                       WATER-PURE SYSTEMS, INC., Petitioner v.                        
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 11344-01.           Filed February 26, 2003.                


               Joseph H. O’Donnell, Jr., for petitioner.                              
               W. Randolph Shump and Pamela J. Arthur-Gerlach, for                    
          respondent.                                                                 


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COHEN, Judge:  The petition in this case was filed in                  
          response to a Notice of Determination Concerning Worker                     
          Classification Under Section 7436 (notice of determination)                 
          regarding petitioner’s liabilities pursuant to the Federal                  
          Insurance Contributions Act (FICA) and the Federal Unemployment             





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