Matthew Hudack and Kristen Hudack - Page 11

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          Commissioner, supra; Simpson v. Commissioner, supra.  No one                
          factor is determinative; rather, all the incidents of the                   
          relationship must be assessed and weighed.  NLRB v. United Ins.             
          Co., supra.                                                                 
               1.  Degree of Control                                                  
               The crucial test to determine the nature of a working                  
          relationship is the employer’s right to control the manner in               
          which the taxpayer’s work is performed.  Weber v. Commissioner,             
          supra at 387.  It is not necessary for the employer to exercise             
          control over the details of the taxpayer’s work; rather, all that           
          is necessary is that the employer have the right to control the             
          details of the taxpayer’s work.  Profl. & Executive Leasing, Inc.           
          v. Commissioner, supra at 754; McGuire v. United States, 349 F.2d           
          644, 646 (9th Cir. 1965); Weber v. Commissioner, supra at 388.              
          To retain the requisite control over the details of an                      
          individual’s work, the employer need not stand over the                     
          individual and direct every move made; it is sufficient that the            
          employer has the right to do so.  Weber v. Commissioner, supra at           
          388.  Similarly, the employer need not set the individuals’s                
          hours or supervise every detail of the work environment to                  
          control the individual.  Gen. Inv. Corp. v. United States, 823              
          F.2d 337, 342 (9th Cir. 1987).                                              
               While petitioner had control over his own sales performance,           
          Manulife had the right to control the manner in which he                    






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