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GREGG v. COMMISSIONER

Docket No. 38157.

12 T.C.M. 478 (1953)

Roy E. Gregg and Lorene W. Gregg v. Commissioner.

United States Tax Court.

Entered April 30, 1953.

Attorney(s) appearing for the Case

James L. Quinn, Esq., for the petitioners. Thomas C. Thompson, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

The respondent has determined deficiencies in petitioners' income tax as follows:

  Year                     Deficiency

  1948 ..................    $387.58
  1949 ..................     477.18

The primary issue is whether Roy E. Gregg is an employee or independent contractor in the operation of his business, and whether petitioners are entitled to certain deductions for...

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