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WESTERN MANAGEMENT, INC. v. COMMISSIONER

Docket No. 12686-99.

85 T.C.M. 1442 (2003)

T.C. Memo. 2003-162

Western Management, Inc. v. Commissioner.

United States Tax Court.

Filed June 3, 2003.

Attorney(s) appearing for the Case

Robert E. Kovacevich and Richard W. Kochansky, for the petitioner.

Milton B. Blouke and Roger P. Law, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

FOLEY, Judge:

The petition in this case was filed in response to a Notice of Determination Concerning Worker Classification Under Section 74361 (notice of determination) relating to petitioner's liabilities, pursuant to the Federal Insurance Contributions Act (FICA) and the Federal Unemployment Tax Act (FUTA), for 1994 and the first quarter of 1995 (period in issue). The issues for decision...

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