- 33 -
We conclude that petitioner’s relationship with the State
Department under the personal services contracts was that of an
independent contractor. As such, petitioner is entitled to a
deduction for her contribution to her simplified employee pension
for 1999.
To reflect the foregoing,
Decision will be entered for
petitioner.
Page: Previous 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 Last modified: May 25, 2011