Simpson v. Commissioner
United States Tax Court
During 1970, petitioner worked as an insurance agent for Farmers Insurance Group under a contract that provided, inter alia, that he was an independent contractor and not an employee. Although the contract restricted petitioner as to the policies he could sell for other insurance companies, he sold insurance for 19 other companies during 1970. Farmers Insurance Group did not exercise a significant degree of control over the details of petitioner's work.
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During 1970, petitioner worked as an insurance agent for Farmers Insurance Group under a contract that provided, inter alia, that he was an independent contractor and not an employee. Although the contract restricted petitioner as to the policies he could sell for other insurance companies, he sold insurance for 19 other companies during 1970. Farmers Insurance Group did not exercise a significant degree of control over the details of petitioner's work. Petitioner was responsible for and paid for the facilities used in selling insurance. He was compensated solely on a commission basis and,…
1Opinion of the Court
Forrester, Judge:
Respondent has determined a deficiency of $538 in petitioners’ 1970 self-employment tax.1 The sole issue for our determination is whether Kelbern Simpson is liable for the self-employment tax imposed by section 1401(a)2 or whether he is excluded from liability for such tax because he is an “employee” within the meaning of section 1402(c)(2).
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
Kelbern and Gisela Simpson are husband and wife who resided in San Anselmo, Calif., at the time the petition was filed. Petitioners’ income tax return for the calendar…
2Cases cited9 opinions
- United States v. SilkSupreme Court of the United States · 1947
- National Labor Relations Board v. United Insurance Co. of AmericaSupreme Court of the United States · 1968
- Ullman v. CommissionerCourt of Appeals for the Second Circuit · 1959
- Schulz v. CommissionerCourt of Appeals for the Ninth Circuit · 1961
- Hand v. CommissionerUnited States Tax Court · 1951
4 more not listed; retrieve them via the Exa API.
3Cited by102 opinions
- Professional & Executive Leasing, Inc., an Idaho Corporation, Petitioner v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
- Professional & Executive Leasing v. CommissionerUnited States Tax Court · 1987
- 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
97 more not listed; retrieve them via the Exa API.