Superior Proside Inc v. Commissioner IRS

OPINION OF THE COURT

BECKER, Circuit Judge.

This is an appeal by Superior Proside, Inc. (“taxpayer”) from a decision of the United States Tax Court following a proceeding for redetermination of a Notice of Determination Concerning Worker Classification under Section 7436 of the Internal Revenue Code. The issue tried by Judge Cohen was whether Thomas L. Murdock, the taxpayer’s sole shareholder and president, was an employee of taxpayer during 1995,1996 and 1997 for purposes of federal employment taxes. Judge Cohen filed a memorandum opinion, 85 T.C.M. (CCH) 914 (2003), upholding the…