Western Management, Inc. - Page 1

                                 T.C. Memo. 2003-162                                  

                               UNITED STATES TAX COURT                                

                       WESTERN MANAGEMENT, INC., Petitioner v.                        
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 12686-99.              Filed June 3, 2003.                  

               Robert E. Kovacevich and Richard W. Kochansky, for                     
               Milton B. Blouke and Roger P. Law, for respondent.                     

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               FOLEY, Judge: The petition in this case was filed in                   
          response to a Notice of Determination Concerning Worker                     
          Classification Under Section 74361 (notice of determination)                

               1  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code in effect for the years in issue, and             

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