DISCLAIMER: The following unofficial case summaries are prepared by the clerk's office
as a courtesy to the reader. They are not part of the opinion of the court.
963287P.pdf 06/20/1997 James T. Alford v. United States
U.S. Court of Appeals Case No: 96-3287
Western District of Arkansas
Federal tax - Record supported taxpayer's claim that he was an
independent contractor, not an employee, and therefore entitled to
additional business expense deductions; church and church structure
did not exercise right to control over taxpayer's work.