What Am I, Anyway?

The question of whether an individual is an independent contractor or an employee continues to bedevil the tax system. In the Tax Court's latest venture into this area, the taxpayer who wanted to be an employee got his wish - with mixed results for his wallet in the McWhorter v. Commissioner ca...

Full description

Saved in:
Bibliographic Details
Published inThe Practical Tax Lawyer Vol. 23; no. 2; p. 5
Main Author Carroll, Mark T
Format Trade Publication Article
LanguageEnglish
Published Philadelphia American Law Institute 01.01.2009
Subjects
Attorneys
Classification
Employees
Energy
Estimated taxes
Independent contractors
Self employment
State court decisions
Tax court decisions
Tax courts
Tax returns
United States > US
Online AccessGet full text

Cover

More Information
Summary:The question of whether an individual is an independent contractor or an employee continues to bedevil the tax system. In the Tax Court's latest venture into this area, the taxpayer who wanted to be an employee got his wish - with mixed results for his wallet in the McWhorter v. Commissioner case. The Tax Court determined that the petitioner was indeed an employee during 2002 and should have been treated as such for tax purposes.
ISSN:0890-4898
2640-9488