CTA Case No. 2392 (Decision)

f I� lT OF TITP PITTI.'"!'~'.,,_fJ ' t;Vl'J !'I.' T.\ ~ I, L:i.1.S QLL.t.o. l.l.ll{ .: Ic . � 392 - vr ~. --- e od � l .I I hi. 1 1f �� ei.r-1o r 6n c 'il ess1n n ai t 1 "';o � ,6 lC 5 1' 1 1�� ' n e t f 6 .. 5 3 r e"t r ' ;;.1 enal" -1t .., eo nalty, "' r t . o� "" f n l" l_ r h, l r i ts r ... ), 11 g. 1"" r' , 1 .. r n.;lud y~y, or ~ , nve ti ' t1 r 11 el .ims on 1 t nr-ur n ��~, � r fi ..1 , .,.... alty, '0 othe b XC 't or ur n '

392 - 2 ... or form l anne fJJ"Vi 8 hr � t t0 n d t ti- n1 1, till 1 1 ~ rlistin t et1 it a nt u d 4- � It fo'ti nd just1 II or h s� insu ana c ni 1 . ""1 4 ri L !'?"0 t 1 r ee ~ ol e eo t et � 1 h � It - to 1 ' J t t nc ot he in u .J....' the 'e . .' xt nt �1o .91 t�in� y tn4 p~ . l" .y -0 t � n t� co r e o 1ts nv st1- tiv 1 'II r '1 �cl 1 n, 1 h t u:r 0 ' 1 1 1 in t the l:$. is o it t1 ti 1 .cr~.. conn e on th t::: l . . r:._,, 1""�1Cj). In th <0 t 1t1 n~� !3 its on lr � t it y 1 ..h tb t el ,..., 1 u.�n el '"h 1n � t ., ' � 15.) �� r 0 io rt v r , s bj ~ t II !' y ~1 0 1 by . . ' � ( � � P� ) 1� l n<' io ' cept . el 1 i 1n 1 � ., �' or 1 viae ~ it 1 d 1 11 . n0 si � h u t it r e ~� f.'l pe th 333

-o. 2 2 - 4- s~quentl th -, " pe ~� 1t1onl! - 1s 11abl o t aet t" 's .) iven retra c insuranae u t -r only t e th .r-insu,.. ct .- thortty o . lon n. � .w-2246, J � 31, 19'P, , f-h11 . 1 c.:. Q d �t~ .ric . � 1;;-. inr'ep no nt 'lS ) n .tr ct l"S eo t in ~ e .:1 �-n 1 l ln a 1 t. r d t {-xh. I , pp. r 0 ll ~ 1-'.,._.. t1t1onel'" te in 1 ion r 1 to '1 t~ t 1 )) ileg .. f t~' , 66j . 7y . 3,226 . 9 _.66 .. 1 � 3l. e t x 1"o th '!/ nd l" -ui 1 ~ pe_ it...o ts ount �I .3�., u t� I -~ ' 97 ., c. <;t . ' 335

DECI.:ION - C ~ C.h.SE !~0 . 2392 ' - "" t ax o tt . h.~.. � - 1 .. �o 197 �, Al" t �,..o s c ou. nay lt 63.75 19? ~ to o.orr t h pa.<AHnt . or l' t is . ifert t <r~d r<ommis T,~ 1 S1l � nt .t f h c tr r 11 ,. e- (l) P. ot t 1 , Co .ietio r �~ ~:} .s. ; '- 336

- 6- i bl "l t 63 . ?5' : will no disp\j r t ftr i ..ae 0~ jur sri.tio . nion th t this Court h ria- dicti r ea F r �11 le 1 ur o ' an� f r pu s s of ;h t ~ inal deeiaion ~ / t is t 1 .t 0 t 1;~72 ( � 1, . ), whl n is - ply to , 1� (.l n1 1 0 . ' pntitio ' �. ot1o "'or rcconsid r t1cm of a.t. Coll. o..:� In � � .� , ~)+- 1111 . J 4 . ) 1 .. t by its V' r r, e � onde tin d1 finally 11 l ~~ p th t ul 0 . 1,663.75' pri 1le e and. -:o.� t ru~ to �!! x, plus iner ent ' r IJJ ... 1v ly t d ? u 9 1 t &t r;i o . ' Aid -� unts on ""' r.>.r !' :.rrca 3 1972, an<.. th lt U1':>01'l pay t'1 t th reef', th4it c is el � 'fh sa1L1 le a 1n b d I 1 sued 19?2, 1t 1s pr umed t h, / en 1ti ncr or af aid d�te, 337

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� -.. ,, 1 t - t .....,.. li" t al i p1 . ,..,;~ en r,~ t. ,.., t:. (\!' ,,.. t ~� ecv f.r11 f l I 340

NC .. 23 - .... !nt e or s 1 or service for f.e � rh.1 ho J;}r ru<ld tn t the cont nti . ono f: 1& an linWa..,. t / 1nt ~:r t-a71on f .. 1h !ou~t ha rule an s t 1. th sa e ef1n1t lY r - '9~1.. .ei]) in th e of ' 1'1 � V5. ... �� l e"" l. v~ ' ! (J. O<J n July "9, 1971 , h 1 .i t]lg; t !~h r 1 l 8 !:: is one en ag 1n n n ~rpr1 ~;;~e t.ion 1.~1 O� ' &Jt �'o t X n ontractor11 v & id e~t1 t ., 3" eontr eto \I t � +J:u Court 1 th t Ll pcertin�:�n�t po or h1o re quot1n �" te!"~ ttn- n '-'~ tic 1 1

n~ ISltl!i ... Cl.r\ CAGE NO . 2J92 ... 11 ... Ssctt\ln .91 o tbe Revenue God nu... erat th :k nds of ~ontractor "Who ar ttubt ~a t to tax and add tc the list ��other 1nde~'end . t ent:rBetors. f� e alleg ttc~n o.r t'� svcndent tha't tne ad4i tion o1" "'othf'Jl.. ndep nd .nt aontvaator.,�n to the list is 1nt ndfl>d '"to tnelud~ all !1Prsons wn.;se aett.vity eo is.t nt1all7 of the S<:1le of all kin of ~n�vi c es tor (j e .. � � r . ardleae s to ~trhr-th~l" ar net tb.~ p r- PormAnee of -whioh calls tor the exerci r u~� of tbt:> �ent!t or phy eel OT* manu .1 fa(!\Jlti. s of' t ts fbmploy'tfl!! o:r em r loyees'' !s unwrd"l"artt. d . It 1s a ~ttled P'..tl . of t , tutor.t e ~. truot:Jon 'bat where g:..n r 1 '�0rda roll '.'/ tn qesignt~tion of part1~"1 'r things or cl s :::e of 'Pt_,l"son$ or subt~e~$, .n~ ne?al ~~ ~s a~ to be construe4 as inelnding only tb~ p r ' .:en or- su.bj . et or a th ame "1~li !t o:r e ral nature as th!\ e epeoifically numerat ,/ 'fhis is' rule o!' ta �ut , ry constru.,:tton k..'l0'�.:'1 as .e � s e &mlQtj.,.�. ( 011 !Ada v . C. � A.. ; c;q t"h1 1 � 60 , cl ting era r.ford, 'rh~ G{'ln trueti :n o~ atatut - s, pr.~. 326-327 .. ) �..:bl"'n Congress added ��otb~,r ind.e::--e!V~ent emntr ctc -r~'f' at th end o �� the num':l?aticn or th p$~Sons t-1h\':" a:r~ s bj .et te the ~ontractQrs' tax, th: same hould b eonstruetl to include only tho e wno r~ nrage(i to iU in~ss~s 1 iln to those n merated .. _ ~ 'l'be � a in buaine of pr;ti t1~A'l~:r i s tn.,t of a tranof'~r age.nt. Ite functh"n or �.;S U::!b trano... er a'!"e t censi!!t c.f re-gi ... t"'ring trF::nsfcrs ani' issuc.ne~ c~rtifi ~;;tlQ s of Ftc;::l::.. 'l'h~"" bus nez of' ret1t1c ~r �ces no�t ome unt<tp cy of tho ela s s ef usin s s nu ra.,.'?'d 1.n S-ection l<n ot tho ~e~ nuo 'oe0. ln faet, .,~ belie e tha~ �tb bu in~ or 'l t;'(t' nsfer ag .nt 1~ totally alien to any r t11~A husinecSses 1stE!Jd 1n ):lid s"~tic'!l . "~"'h.�'$t?nsin~e~s to 1-thiah a transt"<'iil" ag nt com�~~ cylo$est :in tha list 111 � tn��t of a business ag� "'lt.. ~�t a o~J.sinc.ls ag~nt . dGfinee 1n ~~,ction 194(v) of ~he . venu . Code " inel~~ct es all et"son.s who act ~ ag nt ! o! othi? ~ in the t . n aatl(>:n of bus1n�=-ss ~�:t th any puhl e o""t'"i.,~r, 11~ well � s these \!: ho eo .duC"t coll f"t.ing, , �.. ve.rtisin , m loy cmt , ol'" private detective agencies."

'1"' l :IG ... CTA ~ ABE N<~ . 2392 .. 12 - By no atr ten �of the 1m in tion ay tr nsfer gent be ela sed under the a. e te ory aa buein ss gent. Tb arg ddition of �oth~r i.nd p intend d te oo tr et<'t"S of" the la .!ll . �otn ~ r 1 ' ~nt � r te � .,..bm t xablli tv of' on., � nga , d 1n � u in~s a~ a $ecn ra.~orn un�r ~e~t1on 191 f he n venu :;c rle harl its ()1"j!!1n in ~e tio 43, et ro ~ ?33~ , wh:f.~h bPc m� Seetien lbl7 of' ztct Ao . 2657, known a.$ the 'd:roini traiv ; od and 1(\t r s eet:1on 1462 et ~1 � 27ll, thP vis e<t AdmH11 trativ~ ~ 191? ( -� . !. .�!1 ~~tov doring Gc} . v. idad, lt-3 r�h11 . 81 ; Vol � 16-17, ""h11 � ..nno . Laws) . 1 ..ly s 19"'-'� th h.l.pr .,.e

.05 - SE � ) � 239.2 - 13 - f L zon 3tev d cor for a f' s th p ,re nt::t. : f~ tion 1 1, ..,. tional l.t~r 1 ....v nu . ... 0 ~ �J t ll 1 2, )

2392 - 14 ... re lso s j _et n 1ntrttal v nu . � If t J., -1sl"1tU?a h d d the word ��eon � ctor, as 1 see ion 1462, to cover ll s who .ntered into eont'f'a-zt it �ould have n un ecessa:ry to en 1.onrad � th~ oth~r p !'!Or' s r~- t in seetio 1462 �. n 1463 � fl . or o e , if the a 1 1s to be ~ iv "c~ntre r" .s ~ e and the 'r S ct t1n 1 .. 1 sh, s t a no��he r n ~1~ list~c busi� n sstt in _ vic-ion ftn �I li t-1.. ... ly fr>ll . ' re,- t ~re!o