(petitioner, S corporation, was masonry contractor that furnished all labor, materials, equipment for masonry jobs; petitioner also supervised work at jobs; S corporation owned by husband and wife on 50/50 basis; S corporation would rent cranes and forklifts as necessary; all contracts noted that material and equipment belonged to S corporation; S corporation retained right to fire; S corporation contracted with others to supervise or serve as job foreman; workers paid on piecework basis every week with most workers working only for S corporation; court determined that most factors for worker tax classification favored employee status; workers held to be employees and S corporation not entitled to Sec. 530 relief; S corporation responsible for FICA, income tax withholding and penalties).