The recent decision in William E. Schram et al v Comm'r concerned the employment status of an adjunct professor at Nova Southeastern University. In his capacity of adjunct professor, Schramm taught online courses. At issue in the case was Schramm's attempt to be classified as self-employed. A positive aspect of such status for a worker is the ability to treat work-related business expenses as deductions for adjusted gross income. A self-employed individual is subject to self-employment tax. Such tax has generally been at the rate of 15.3%, as self-employed persons pay both the employee and employer portions. In analyzing the worker classification issue, the court noted that common law principles should be used to determine whether a worker is an employee. Based on the evidence and the court's conclusions, the court ruled that the worker was, in fact, a common law employee, and on such a basis was not eligible to claim such deductions on Schedule C.