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establish a home office qualifying under section 280A or any
other investment in business facilities. See Lewis v.
Commissioner, T.C. Memo. 1993-635.
While working for Metamor, petitioner received a salary and
was reimbursed for his traveling and for approved expenses.
Robert Half paid petitioner an hourly rate that never changed in
the time that he was there. The evidence shows no potential for
risk of loss or opportunity for profit to petitioner.
Petitioner’s position at Metamor was terminable at will, and
he was, in fact, discharged. Petitioner’s position at Robert
Half was temporary. There was no permanency of either
relationship.
Petitioner was a connection between the principal and the
client at both Metamor and Robert Half. The work performed by
petitioner was within the scope of the principal’s business.
Metamor was in the business of computer software, and petitioner
made the sales presentations and proposals to implement the
software. Robert Half was in the business of providing temporary
employees to businesses, and petitioner was a temporary employee
for computer businesses while at Robert Half. Therefore,
petitioner was an integral part of each of the businesses.
It is apparent that petitioner’s employers considered him a
common law employee. The statutory employee box on the Forms W-2
provided by Metamor and by Robert Half was not checked.
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Last modified: May 25, 2011