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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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