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McLANAHAN v. COMMISSIONER

Docket No. 7637-77.

39 T.C.M. 142 (1979)

T.C. Memo. 1979-373

Jack D. McLanahan and Frances H. McLanahan v. Commissioner.

United States Tax Court.

Filed September 12, 1979.

Attorney(s) appearing for the Case

Jack D. McLanahan, pro se, RD #1, Box 156, Oxford, Pa. Marc A. Feller, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined deficiencies in petitioners' income tax of $527.59 for 1973 and $579.09 for 1974. The sole issue for decision is whether petitioner Jack McLanahan is subject to self-employment tax pursuant to section 14011 on his income earned as a minister in 1973 and 1974.

Findings of Fact

Some of the...

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