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WATER-PURE SYSTEMS, INC. v. COMMISSIONER

Docket No. 11344-01.

85 T.C.M. 934 (2003)

T.C. Memo. 2003-53

Water-Pure Systems, Inc. v. Commissioner.

United States Tax Court.

Filed February 26, 2003.

Attorney(s) appearing for the Case

Joseph H. O'Donnell, Jr., for the petitioner.

W. Randolph Shump and Pamela J. Arthur-Gerlach, 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 (FICA) and the Federal Unemployment Tax Act (FUTA) for 1996, 1997, and 1998. The issues for decision are: (1) Whether Martin L. Ridge (Ridge) was an employee of petitioner...

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