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440, 448 (2003); Leavell v. Commissioner, 104 T.C. 140, 149
(1995). 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 at 270.
Petitioner stipulated that the workers in question were
under its direction and control. Petitioner’s managers, Carmel
and Damigos, were responsible for their management and
supervision. When petitioner performed work at more than one
location during 1996, 1997, and 1998, petitioner determined which
location to send the workers to. At trial, petitioner’s manager
Carmel again testified that the workers were under the control of
petitioner on the jobs they were working on for petitioner.
Accordingly, this factor weighs heavily towards a finding that
petitioner’s workers were in fact employees and not independent
contractors.
Many of the other common law factors also evidence an
employer-employee relationship. For instance, the work performed
by these individuals was precisely of the type and kind
performed in the normal course of petitioner’s business--
repairing and waterproofing concrete.
Further, from the record of payments to these individuals
that respondent was able to compile, we find that many of the
individuals worked for petitioner for 2 or more years. Thus, we
find that the relationship between petitioner and the workers
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