Donald G. Cave a Professional Law Corp. v. Comr., No. 11-60390, 2012 U.S. App. LEXIS 6017 (5th Cir. Mar. 22, 2012), aff’g., T.C. Memo. 2011-48

(associate attorneys in law firm were employees rather than independent contractors; degree and extent of control key issue; no mention of whether earning passed through to attorneys on K-1 such that Medicare tax avoided).