James v. Commissioner
United States Tax Court
Petitioner is a doctor of medicine and a specialist in pathology. During the taxable year he occupied positions successively in two hospitals as pathologist and laboratory head receiving an annual salary and a small percentage of the hospitals' receipts from out-patient work. Held, petitioner was an employee of the hospitals and not an independent contractor.
1Opinion of the Court
OPINION.
Kern, Judge:
The question of whether petitioner was an employee or an independent contractor arises under the provisions of section 22 (n) of the Internal Revenue Code of 1939.1 It is a factual question, see Chester C. Hand, Sr., 16 T. C. 1410, and, in the circumstances presented by the instant case, is not free from doubt.
The hospitals needed the full-time services of a pathologist in order to obtain and keep the valuable approval of the American Medical Association and the American Hospital Association, and in order to render proper and expected service to their patrons. Petitioner…
2Cases cited2 opinions
- Hand v. CommissionerUnited States Tax Court · 1951
- Dowell v. ForrestalUnited States Tax Court · 1949
3Cited by29 opinions
- Professional & Executive Leasing, Inc., an Idaho Corporation, Petitioner v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
- Michael D. Weber Barbara L. Weber v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1995
- Weber v. CommissionerUnited States Tax Court · 1994
- Matthews v. CommissionerUnited States Tax Court · 1989
- Burnetta v. CommissionerUnited States Tax Court · 1977
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