- 20 - We also find Haeder v. Commissioner, supra, which respondent cited, distinguishable. In Haeder, the Court found no employer- employee relationship existed between two spouses, where one spouse had a legal practice at home and the other spouse assisted with secretarial, clerical, bookkeeping, and cleaning services. Haeder v. Commissioner, T.C. Memo. 2001-7. In Haeder, the taxpayer-attorney admitted that the law practice had few clients during the years at issue and required little assistance. Moreover, only the taxpayer-attorney testified, and the Court found that testimony vague, generalized, and conclusory. Nor did the taxpayers document the spouse’s purported work activities or the time spent working. Id. Our case is therefore distinguishable from Haeder. While the record in Haeder was “devoid” of credible evidence that an employer-employee relationship existed, petitioners submitted credible evidence and testimony concerning the nature of Mr. Speltz’s activities and Mrs. Speltz’s direction of those activities. Finally, we have applied close scrutiny to the facts and find that the daycare payments were made on account of the employer-employee relationship and not on account of the family relationship. See Denman v. Commissioner, 48 T.C. 439 (1967); Haeder v. Commissioner, supra; Shelley v. Commissioner, T.C. Memo. 1994-432; Martens v. Commissioner, T.C. Memo. 1990-42. Mr.Page: Previous 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 Next
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