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whether Virginia Exley (Exley) was an employee of petitioner for
Federal employment tax purposes during 1996 through 1999.
Petitioner concedes that it is not entitled to relief under the
Revenue Act of 1978, Pub. L. 95-600, sec. 530, 92 Stat. 2885, as
amended. The parties stipulated that Exley was not an
independent contractor during 1996 through 1999.
The parties agree that, if the Court determines that Exley
is classified as an employee of petitioner for purposes of
Federal employment taxes for all taxable periods ended June 30,
1996, through December 31, 1999, as set forth in the notice of
determination, petitioner is liable for the full amount of
employment taxes asserted in the notice of determination.
Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years in issue.
FINDINGS OF FACT
Some of the facts have been stipulated, and the stipulated
facts are incorporated in our findings by this reference.
Petitioner is an Ohio corporation with its principal place of
business in Steubenville, Ohio.
Corporate Structure
Petitioner, a manufacturer of specialty chemicals, was
incorporated on November 3, 1938, by Norbert Stern and Anna
Pavlik. During 1996 through 1999, petitioner was owned by two
siblings as equal shareholders, Albert Pavlik, Jr. (A. Pavlik),
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