Legal Opinion

Feaster v. Comm'r

United States Tax Court

Decided July 22, 2010No. Docket No. 2296-09UnpublishedCited by 1 opinion

1Opinion of the Court

DANIEL FEASTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Feaster v. Comm'r

Docket No. 2296-09

United States Tax Court

T.C. Memo 2010-157; 2010 Tax Ct. Memo LEXIS 194; 100 T.C.M. (CCH) 49;

July 22, 2010, Filed

Decision will be entered for respondent.

Daniel Feaster, Pro se.

David M. McCallum, for respondent.

COHEN, Judge.

COHEN

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge: Respondent determined a deficiency of $1,387 in petitioner's 2006 Federal income tax. The issue for decision is whether petitioner was an independent contractor or a common law employee. Unless otherwise…

2Cases cited14 opinions

  1. Nationwide Mutual Insurance v. DardenSupreme Court of the United States · 1992
  2. Clackamas Gastroenterology Associates, P. C. v. WellsSupreme Court of the United States · 2003
  3. United States v. KaiserSupreme Court of the United States · 1960
  4. Simpson v. CommissionerUnited States Tax Court · 1975
  5. Professional & Executive Leasing, Inc., an Idaho Corporation, Petitioner v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988

9 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. Gil v. United StatesDistrict Court, E.D. Pennsylvania · 2025

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