- 7 -
affd. 862 F.2d 751 (9th Cir. 1988); Simpson v. Commissioner, 64
T.C. 974, 984 (1975). Section 3121(d) provides:
SEC. 3121(d). Employee.–-For purposes of this
chapter, the term "employee" means--
(1) any officer of a corporation; or
(2) any individual who, under the usual
common law rules applicable in determining the
employer-employee relationship, has the status of
an employee; or
(3) any individual (other than an individual
who is an employee under paragraph (1) or (2)) who
performs services for remuneration for any
person--
* * * * * * *
(D) as a traveling or city salesman,
other than as an agent-driver or commission-
driver, engaged upon a full-time basis in the
solicitation on behalf of, and the
transmission to, his principal (except for
side-line sales activities on behalf of some
other person) of orders from wholesalers,
retailers, contractors, or operators of
hotels, restaurants, or other similar
establishments for merchandise for resale or
supplies for use in their business
operations;
if the contract of service contemplates that
substantially all of such services are to be
performed personally by such individual; except
that an individual shall not be included in the
term "employee" under the provisions of this
paragraph if such individual has a substantial
investment in facilities used in connection with
the performance of such services (other than in
facilities for transportation) * * *
Petitioner argues that he is a statutory employee under the
definition in section 3121. He summarized in his testimony that
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011