The judges in the Spiegelman case ignored the university's classification of the fellowship income as nonemployee compensation and instead based their decision upon a gift analysis used in Stone and upheld in Bingler. (sciencemag.org)
to complete Box 7 — Nonemployee Compensation on Form 1099 - MISC, give Copy B of the form to the individual who received the compensation, and file Copy A with the IRS. (nvbr.com)
Slower to solve was the issue of health insurance for nonemployee postdocs. (sciencemag.org)