Keller v. Comm'r
United States Tax Court
R determined that 10 of P's workers were employees rather than independent contractors, and determined employment taxes and penalties against P. Held: Seven of 10 workers listed in the notice of determination of worker classification were independent contractors, and 3 were employees. Held, further, P is liable for an I.R.C. sec. 6651(a)(1) addition to tax and an I.R.C. sec. 6656(a) penalty with respect to the three employees.
1Opinion of the Court
JOHN KELLER, ACTION AUTO BODY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Keller v. Comm'r
Docket No. 28991-09
United States Tax Court
T.C. Memo 2012-62; 2012 Tax Ct. Memo LEXIS 61; 103 T.C.M. (CCH) 1298;
March 8, 2012, Filed
Decision will be entered under Rule 155.
R determined that 10 of P's workers were employees rather than independent contractors, and determined employment taxes and penalties against P.
Held: Seven of 10 workers listed in the notice of determination of worker classification were independent contractors, and 3 were employees.
Held, further, P is liable for an…
2Cases cited18 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Nationwide Mutual Insurance v. DardenSupreme Court of the United States · 1992
- United States v. SilkSupreme Court of the United States · 1947
- Simpson v. CommissionerUnited States Tax Court · 1975
- Professional & Executive Leasing, Inc., an Idaho Corporation, Petitioner v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
13 more not listed; retrieve them via the Exa API.
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