[Download] "Stohr V. New Mexico Bureau Of Revenue" by New Mexico Court of Appeals ~ eBook PDF Kindle ePub Free
eBook details
- Title: Stohr V. New Mexico Bureau Of Revenue
- Author : New Mexico Court of Appeals
- Release Date : January 30, 1976
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 62 KB
Description
Stohr is a skilled union carpenter in Raton, New Mexico. He had been doing carpentry work for several years and, during the taxable period, performed carpentry work for over one hundred people. For convenience we will refer to these people as customers. He was paid by the hour. On a few jobs the customer would deduct Federal Insurance Contribution Act (F.I.C.A.) taxes. When customers did not deduct F.I.C.A. taxes, Stohr would file self-employment returns. Often, Stohr would purchase materials for a particular job; subsequently, he was reimbursed by the customer. The relevant findings of the commissioner are: