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KING v. COMMISSIONER

Docket No. 3544-72.

33 T.C.M. 596 (1974)

T.C. Memo. 1974-130

Gilbert King and Estate of Myrtle F. King, Deceased, Marion Burger, Executrix v. Commissioner.

United States Tax Court.

Filed May 22, 1974.

Attorney(s) appearing for the Case

Gilbert King, pro se, 5005 Collins Ave., Miami Beach, Fla., and Paul M. Hendrick, for the Estate petitioner. William H. Newton, III, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined deficiencies in petitioners' income tax as follows:

  Year                    Deficiency

  1966 .................. $2,651.12
  1967 ..................  2,780.63

The issues presented are: (1) whether Gilbert King was employed as an independent contractor with K & G Contractors so as to be liable for the self-employment tax; (2) whether respondent erred...

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