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exercise control over petitioner in specifying when he plays, in
determining the length of his performance, when he participates
in rehearsals, whether he can take breaks, which dress uniform he
is required to wear, and in making him subject to the
instructions of the conductor. The musical organization provides
the place for rehearsals, the place for performances, and the
music used. Petitioner has the opportunity to work for an hourly
wage and we note he was an economically successful musician even
after deduction of allowable expenses. His performances are
obviously part of the principal’s regular business. Petitioner
has had a long-term relationship with at least two significant
musical organizations. Petitioner never held himself out as an
independent contractor to the musical organizations. He did so
only when he filed his original return for 2000. He retreated
from that position when he filed his amended return, in effect
admitting he was an employee. The musical organizations treated
him as an employee, considered him to be an employee, issued
Forms W-2, made withholding of various taxes, and made pension
contributions on his behalf.
Weighing all the facts and circumstances, we find that
petitioner was an employee during the year in issue.
We turn to the issue of whether petitioner is entitled to
deduct certain expenses. Respondent disallowed petitioner’s
Schedule C deductions in full and determined that petitioner did
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