1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 66 T.C.M.
  5. 66 T.C.M. 1830 (1993)
 

LEWIS v. COMMISSIONER

Docket No. 20621-92.

66 T.C.M. 1830 (1993)

T.C. Memo. 1993-635

Donald J. Lewis, Jr. and Barbara D. Lewis v. Commissioner.

United States Tax Court.

Filed December 29, 1993.

Attorney(s) appearing for the Case

Toni Robinson, Patrick Duffany, and Joe Bavaro, for the petitioners. Carmino Santaniello, for the respondent.

Memorandum Findings of Fact and Opinion

WOLFE, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1

Respondent determined a deficiency of $364 in petitioners' Federal income tax for 1990.

The sole issue for decision is whether Barbara D. Lewis (petitioner) properly was classified as a common law employee or was an independent contractor during...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases