TFT GALVESTON PORTFOLIO, LTD. v. COMMISSIONER

Docket Nos. 29995-11, 30001-11, 682-12, 1082-12, 1175-12, 1180-12, 1533-12.

144 T.C. 96 (2015)

TFT GALVESTON PORTFOLIO, LTD., AS SUCCESSOR IN INTEREST FOR TFT #2, LTD., ET AL., PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 26, 2015.


Attorney(s) appearing for the Case

Gary I. Currier , for petitioners.

Jeremy H. Fetter and Jason D. Laseter , for respondent.


These consolidated cases2 are before us on petitions for redetermination of employment status filed pursuant to section 7436.3 In separate Notices of Determination Concerning Worker Classification (notices) respondent determined that for purposes of Federal employment taxes...

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