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processor of crab meat depended upon crab meat pickers;
therefore, crab meat pickers’ services were integral part of
processor’s business); Air Terminal Cab, Inc. v. United States,
478 F.2d at 581 (taxicab drivers were performing personal
services constituting integral part of taxpayer’s business
operations). This factor favors respondent.
5. Opportunity for Profit or Loss
If a person performing a service has an opportunity to
profit depending on his management skill, he may be an
independent contractor. United States v. Silk, 331 U.S. 704,
717-718 (1947). If a person performing a service undertakes a
substantial cost, for example by employing and paying his own
laborers, he may be an independent contractor. Id. Petitioner
had no opportunity for profit or loss. The amount of pay she
received depended only upon the number of hours she worked.
While petitioner was given a project to complete, the amount she
would earn did not depend upon completion of the project. This
factor favors respondent.
6. Termination of Relationship
In determining whether an employer-employee relationship
exists, courts consider the manner in which the work relationship
can be terminated; i.e., by one or both parties, at any time,
with or without notice or explanation. Horner v. Acosta, 803
F.2d at 693; Spirides v. Reinhardt, 613 F.2d at 832; Ewens &
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