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YEAGLE DRYWALL COMPANY, INC. v. COMMISSIONER

Docket No. 3908-00.

82 T.C.M. 814 (2001)

T.C. Memo. 2001-284

Yeagle Drywall Company, Inc. v. Commissioner.

United States Tax Court.

Filed October 15, 2001.

Attorney(s) appearing for the Case

Joseph H. O'Donnell, Jr., for the petitioner. Linda P. Azmon, for the respondent.

MEMORANDUM OPINION

JACOBS, Judge:

This case is before the Court on a petition for redetermination of a Notice of Determination Concerning Worker Classification Under Section 7436 (Notice of Determination). It was submitted to the Court fully stipulated under Rule 122. The sole issue to be decided is whether John G. Yeagle (Mr. Yeagle) is an employee of petitioner for the period at issue (each of the four quarters of 1995, 1996, and 1997) for purposes of...

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