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MABEE v. COMMISSIONER

Docket No. 4896-76.

36 T.C.M. 1004 (1977)

T.C. Memo. 1977-246

Robert D. Mabee and Martha A. Mabee v. Commissioner.

United States Tax Court.

Filed July 28, 1977.

Attorney(s) appearing for the Case

Robert D. Mabee, pro se. James D. Vandever and Stephen B. Zorick, Jr., for the respondent.

Memorandum Opinion

TIETJENS, Judge:

Respondent determined a deficiency in income tax for 1974 in the amount of $251.93.1

A claimed casualty loss of $75 has been conceded by petitioners.

The only dispute is whether petitioners are liable for self-employment tax on self-employment income of $3,189.

Petitioner Robert is a self-employed salesman of nursery stock. In 1974 he earned $5,600 in commissions from...

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