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BUTTS v. C.I.R.

Nos. 94-2340, 94-2776.

49 F.3d 713 (1995)

Dan P. BUTTS and Cynthia D. Butts, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. A. Wayne SMITHWICK and Roseanne M. Smithwick, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Eleventh Circuit.

April 10, 1995.

Attorney(s) appearing for the Case

Internal Revenue Service, Loretta C. Argrett, Paula K. Speck, Asst. Attys. Gen., Gary Allen, Chief, Appellate Section, Tax Div., Dept. of Justice, Jerry E. Holmes, David English Carmack, Chief, Branch 2, Employee Benefits and Exempt Organizations Div., Washington, DC, for appellant in No. 94-2340.

Jerry E. Holmes, Employee Benefit, Gary R. Allen, Paula K. Speck, Michael L. Pump, David English Carmack, Loretta Argrett, Tax Div., Dept. of Justice, Washington, DC, for appellant in No. 94-2776.

V. Jean Owens, Harris, Barrett, Mann & Dew, Sun City Center, FL, for appellees.

Before DUBINA, Circuit Judge, RONEY and ESCHBACH, Senior Circuit Judges.

PER CURIAM:

These two appeals by the Commissioner of Internal Revenue, consolidated for oral argument, involve the appropriate tax treatment to be given to the arrangement of the taxpayers as agents selling life, automobile, fire, and other types of insurance for Allstate Insurance Company. The Commissioner of Internal Revenue contends they should be treated as employees. The taxpayers successfully contended in the United States Tax Court that they are independent...

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