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BARIUM & CHEMICALS, INC. v. COMMISSIONER

Docket No. 5668-02.

87 T.C.M. 1073 (2004)

T.C. Memo. 2004-59

Barium & Chemicals, Inc. v. Commissioner.

United States Tax Court.

Filed March 10, 2004.

Attorney(s) appearing for the Case

Keith W. Kern, for the petitioner.

Linda C. Grobe and William I. Miller, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge:

The petition in this case was filed in response to a Notice of Determination Concerning Worker Classification Under Section 7436 (notice of determination) regarding petitioner's liabilities pursuant to the Federal Insurance Contributions Act and the Federal Unemployment Tax Act for 1996, 1997, 1998, and 1999. The issue for decision is whether Virginia Exley (Exley) was an employee of petitioner for Federal...

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