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Commissioner, supra. The factors should not be weighted equally
but should be weighted according to their significance in the
particular case. See Del Monico v. Commissioner, T.C. Memo.
2004-92.
The degree of control exercised by the principal over the
details of the individual’s work is one of the most important
factors in determining whether a common law employment
relationship exists. Clackamas Gastroenterology Associates, P.C.
v. Wells, 538 U.S. 440, 448 (2003); Leavell v. Commissioner, 104
T.C. 140, 149 (1995); see also Hathaway v. Commissioner, supra.
All that is necessary is that the principal have the right to
control the details of the individual’s work. Ewens & Miller,
Inc. v. Commissioner, supra.
Petitioner, while working for Metamor and Robert Half, was
directed to the clients, was told where he needed to go, and was
told what needed to be done. Petitioner was not allowed to
travel to clients’ sites or incur any expenses without Metamor’s
permission. While at Robert Half, petitioner was required to
turn in time sheets signed by the client stating that the work
had been done satisfactorily. Metamor and Robert Half both had
the right to and did exercise a considerable degree of control
over the details of petitioner’s work.
Though petitioner testified that he worked from home, he has
not presented any evidence that he made any expenditures to
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