- 14 -
consequences. Exley was performing services for petitioner and
was compensated for those services. Her compensation was
received because of her status as an employee. Petitioner is
thus liable for employment taxes on her compensation.
To reflect the foregoing,
Decision will be entered
for respondent.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14
Last modified: May 25, 2011