Four cases, decided on November 25, 2003, have re-emphasized the importance of being able to prove employee status if attempting to claim deductions for employee benefits. The four cases all involved meals and lodging as well as medical expense deductibility but the basic message extends to all employee benefits.
Harl, Neil E.
"Meals and Lodging: Not Deductible for Non-employees,"
Agricultural Law Digest: Vol. 15
, Article 1.
Available at: https://lib.dr.iastate.edu/aglawdigest/vol15/iss3/1