DAY v. COMMISSIONER

Docket No. 7118-98.

80 T.C.M. 834 (2000)

T.C. Memo. 2000-375

Robert Patrick Day v. Commissioner.

United States Tax Court.

Filed December 13, 2000.


Attorney(s) appearing for the Case

Robert Patrick Day, pro se. Tracy Anagnost Martinez, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

PARR, Judge:

This case is before the Court on a petition for a redetermination of a Notice of Determination Concerning Worker Classification Under Section 7436.1

The issues for decision are: (1) Whether the individuals (the drivers) who drove petitioner's trucks2 during 1995 were employees of petitioner or independent contractors. We hold they were employees...

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