1. Home
  2. Browse Decisions
  3. T.C.
  4. 27 T.C.
  5. 27 T.C. 861 (1957)
 

CLARKE v. COMMISSIONER

Docket No. 55486.

27 T.C. 861 (1957)

CRESENCE E. CLARKE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 26, 1957.

Attorney(s) appearing for the Case

G. K. Richardson, Esq., for the petitioner.

Frank V. Moran, Jr., Esq., for the respondent.

OPINION.

RICE, Judge:

This proceeding involves a deficiency in self-employment tax for the year 1951 in the amount of $67.50.

The sole issue is whether the amount of $3,000 which petitioner received for services rendered as a trustee constituted "net earnings from self-employment" within the meaning of section 481 (a)1 of the 1939 Code.

All of the facts were stipulated, are so found, and are incorporated...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases