Question: Find and review a relevant court decision that involves SMI's issue and similar facts. Provide a
proper citation for the case. Briefly describe the facts of the case and the court's reasoning and conclusion(s). Indicate whether you think the court would reach the same conclusion(s) in the SMI-Carl situation and why or why not.
Sarasota Management Institute just started operating. SMI will specialize in teaching its students business management. Carl Brand is a marketing professor. Carl has agreed to teach online marketing courses as an adjunct professor at SMI. SMI and Carl have agreed that Carl will teach approximately 6 to 10 online marketing courses for SMI each year and that they will enter into a separate contract for each course. Each course will last 10 weeks, and SMI will pay Carl $7,500 for each course. For each course, SMI will provide an outline of the material to be covered, and Carl will use the outline to create his course syllabus. Carl will set his own work hours and will record and upload his online classes for student viewing according to his own schedule, but within certain timing requirements set by SMI. SMI will provide the website used for the course and will register and enroll SMI students in the course. Carl will provide SMI with a copy of his course syllabus and the students' grades at the end of each course. SMI's payroll supervisor has asked you for guidance regarding whether Carl will be SMI's employee and whether the amounts SMI will pay to Carl will be considered "wages" for federal employment tax purposes.
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