Stanley E. Youngs, Jr. Linda G. Youngs v. Commissioner of Internal Revenue

98 F.3d 1348 78 A.F.T.R.2d 96 -6993, 96-2 USTC P 50,579 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Stanley E. YOUNGS, Jr.; Linda G. Youngs, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 95-70503. United States Court of Appeals, Ninth Circuit. Submitted Oct. 8, 1996. * Decided Oct. 10, 1996. 1 Before: BROWNING, D.W. NELSON, and FERNANDEZ, Circuit Judges 2 MEMORANDUM ** 3 The tax court did not clearly err in holding that Stanley E. Youngs was an independent contractor in 1986, 1987, and 1988. 1 4 Youngs is an employee for federal employment tax purposes "if under the usual common law rules the relationship between him and ... [National] is the legal relationship of employer and employee." Treas.Reg. § 31.3121(d)-1(c)(1) (1980). At common law, courts determine an individual's employment status by using a flexible test. Because "no shorthand formula or magic phrase ... can be applied to [determine the status of a work…