Barium & Chemicals, Inc. - Page 2

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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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