About: http://webisa.webdatacommons.org/214595526

Property	Value
http://www.w3.org/1999/02/22-rdf-syntax-ns#type	http://www.w3.org/ns/prov#Entity
http://www.w3.org/ns/prov#value	The Tax Court, using the line of reasoning established in Spicer, held that the shareholder was an employee and the accounting firm was liable for payroll taxes on the independent contractor fees.
http://www.w3.org/ns/prov#wasQuotedFrom	aicpa.org