Philip T. and Mary Ellen Chaplin - Page 14

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          right to discharge; and (7) the provision of benefits typical of            
          those provided to employees.  NLRB v. United Ins. Co., 390 U.S.             
          254, 258-259 (1968); Weber v. Commissioner, supra at 387; Profl.            
          & Executive Leasing, Inc. v. Commissioner, supra at 232.  No one            
          factor is determinative; rather, all the incidents of the                   
          relationship must be assessed and weighed.  NLRB v. United Ins.             
          Co., supra at 258.                                                          
               1.   Degree of Control Exercised by RHB                                
               Although no single factor is dispositive, the test usually             
          considered fundamental is whether the alleged employer has the              
          right to control the activities of the individual whose status is           
          in issue.  Weber v. Commissioner, supra at 387; Profl. &                    
          Executive Leasing, Inc. v. Commissioner, supra at 232-233.  In              
          order for an employer to retain the requisite control over the              
          details of an employee’s work, the employer need not stand over             
          the employee and direct every move made by the employee.  Weber             
          v. Commissioner, supra at 388; Profl. & Executive Leasing, Inc.             
          v. Commissioner, supra at 234; Simpson v. Commissioner, supra at            
          985.                                                                        
               The threshold level of control necessary to find employee              
          status is generally lower when applied to professional services             
          than when applied to nonprofessional services.  Weber v.                    
          Commissioner, supra at 388; James v. Commissioner, 25 T.C. 1296,            
          1301 (1956).  In James v. Commissioner, supra at 1301, this Court           






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