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C. Conclusion
Courts have noted that the determination of whether an
employer/employee relationship existed can be a close question of
fact. See, e.g., Eren v. Commissioner, 180 F.3d 594, 597 (4th
Cir. 1999) (“Although this is arguably a close case, we cannot
say from these facts that the tax court was clearly erroneous in
finding that FBO had the right to control Eren’s activities.”),
affg. T.C. Memo. 1995-555; Lifetime Siding, Inc. v. United
States, 359 F.2d 657, 659 (2d Cir. 1966) (some evidence indicated
employee status and some pointed toward an independent contractor
status demonstrating “what may be said to have been a close
question of fact”); Serv. Trucking Co. v. United States, 347 F.2d
671, 673 (4th Cir. 1965) (“It cannot reasonably be said that this
record points indisputably to but a single answer. * * * But
analysis of the facts warrants different determinations depending
on the relative weight and significance the fact finder attaches
to various circumstances shown.”). Some cases examining the
relationship created by a personal service contract entered into
by a Federal agency and a professional, similar to petitioner’s
personal service contracts with the State Department, have
concluded that the contract created an employee/employer
relationship. See, e.g., Eren v. Commissioner, supra; Marckwardt
v. Commissioner, T.C. Memo. 1991-347; Juliard v. Commissioner,
T.C. Memo. 1991-230; Matt v. Commissioner, T.C. Memo. 1990-209.
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