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BOBO v. COMMISSIONER

Docket No. 11209-76.

70 T.C. 706 (1978)

FABIAN BOBO AND FLORENCE BOBO, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 17, 1978.

Attorney(s) appearing for the Case

Richard L. Carico, for the petitioners.

Thomas F. Donahue, for the respondent.

WILES, Judge:

Respondent determined deficiencies of $864.00 and $1,042.80 in petitioners' 1973 and 1974 Federal income taxes. The sole issue is whether petitioners' net rental income from their mobile home park is subject to self-employment tax under section 1402(a)(1).1

FINDINGS OF FACT

Some facts are stipulated and are found accordingly.

Fabian and Florence Bobo, husband and wife, were legal residents...

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