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employment tax under section 1401. We uphold respondent’s
determination that petitioner was self-employed.
Background
This case is before the Court fully stipulated, and the
facts are so found. The stipulation of facts and the attached
exhibits are incorporated herein by this reference.
Petitioners were married and resided in Wood River Junction,
Rhode Island, when they filed their petition in this case.
During January 1997, petitioner worked as a crew member on
the fishing boat Enterprise, and thereafter, through December
1997, on the fishing boat Elizabeth R. The Enterprise and
Elizabeth R. (the boats) were owned, respectively, by Dan Barlow
and Doug Rowell (collectively, the boat owners). At the times
petitioner worked on the boats during 1997, the boats had crews
of fewer than five people. Petitioner sometimes worked on the
boats as captain and sometimes as a crew member. More precisely,
schedules computing the shares of proceeds earned by petitioner
and the other crew members from each voyage of the Elizabeth R.
during 1997 indicate petitioner worked as captain for only one
voyage of the Elizabeth R. There are no such schedules in the
record for petitioner’s fishing voyages on the Enterprise.
Proceeds from catches of fish during 1997 by the Enterprise
and the Elizabeth R. were divided as follows. The boat’s
expenses for fuel, ice, and lubricating oil were subtracted from
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