MEMORANDUM FINDINGS OF FACT AND OPINION
GOLDBERG, Special Trial Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1994 in the amount of $14,650. Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the year in issue. The sole issue in this case is whether petitioner is an independent contractor and can claim Schedule C business expense deductions for the taxable year...
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