James E. Anderson and Cheryl J. Latos - Page 3

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          employment tax under section 1401.  We uphold respondent’s                  
          determination that petitioner was self-employed.                            
               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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