Hathaway v. Commissioner
United States Tax Court
Petitioner husband (P) was a traveling sales representative in 1989 and 1990 for a company that manufactured and distributed men's clothing (T). T did not control, and did not have the right to control, the manner or means by which P solicited sales. P had a substantial investment in facilities and bore substantially all the expenses of his sales activities. P also bore the risk of loss from his sales activities.
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Petitioner husband (P) was a traveling sales representative in 1989 and 1990 for a company that manufactured and distributed men's clothing (T). T did not control, and did not have the right to control, the manner or means by which P solicited sales. P had a substantial investment in facilities and bore substantially all the expenses of his sales activities. P also bore the risk of loss from his sales activities. P and T had a permanent working relationship, although terminable at the will of either party. P received employee-type benefits from T. Held: P was an independent contractor and was…
1Opinion of the Court
PAUL E. HATHAWAY AND BRENDA J. HATHAWAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hathaway v. Commissioner
Docket No. 19122-93
United States Tax Court
T.C. Memo 1996-389; 1996 Tax Ct. Memo LEXIS 409; 72 T.C.M. (CCH) 460;
August 21, 1996, Filed
Decision will be entered under Rule 155.
Petitioner husband (P) was a traveling sales representative in 1989 and 1990 for a company that manufactured and distributed men's clothing (T). T did not control, and did not have the right to control, the manner or means by which P solicited sales. P had a substantial investment in facilities and…
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Nationwide Mutual Insurance v. DardenSupreme Court of the United States · 1992
- Community for Creative Non-Violence v. ReidSupreme Court of the United States · 1989
- National Labor Relations Board v. United Insurance Co. of AmericaSupreme Court of the United States · 1968
- Markwardt v. CommissionerUnited States Tax Court · 1975
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