United States Tax Court March 8, 2012, Docket No. 28991-09 (Keller v. Comm'r)

Also known as

United States · · · 08-03-2012

T.C. Memo. 2012-62

UNITED STATES TAX COURT

JOHN KELLER, ACTION AUTO BODY, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 28991-09. Filed March 8, 2012.

R determined that 10 of P’s workers were employees rather than

independent contractors, and determined employment taxes and penalties

against P.

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