Peter F. & Maureen L. Speltz - Page 20

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          Commissioner, supra at 387 (the degree of control necessary to              
          find employee status varies with the nature of the services                 
          provided).  Mrs. Speltz provided a sufficient level of direction            
          and control for Mr. Speltz to perform his required duties under             
          the circumstances.  We find on the record that Mrs. Speltz had              
          the right to control Mr. Speltz.                                            
               In addition to the control factor, other factors support               
          petitioners’ employer-employee characterization.  For instance,             
          Mrs. Speltz’s calendar notations during the years at issue                  
          confirm that Mr. Speltz consistently worked for the daycare, she            
          paid Mr. Speltz in employee benefits, Mr. Speltz’s work was                 
          integral to the daycare’s operation, Mr. Speltz was trained to              
          work in childcare, and petitioners’ employment contract evidences           
          petitioners’ intent to create an employer-employment arrangement.           
          See generally Community for Creative Non-Violence v. Reid, 490              
          U.S. 730, 751-752 (1989).                                                   
               Moreover, this case is distinguishable from cases finding              
          that no employer-employee relationship existed among family                 
          members, usually where the taxpayers failed to substantiate the             
          services provided.  See, e.g., Shelley v. Commissioner, supra               
          (taxpayer did not document any services the taxpayer’s spouse               
          performed); Martens v. Commissioner, supra (little to no records            
          substantiated the services provided).  Petitioners substantiated            
          the tasks Mr. Speltz performed in detail.                                   

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