Memorandum Opinion
TANNENWALD, Judge:
Respondent determined a deficiency of $144.49 in petitioners' self-employment tax for 1974. Petitioners David L. Allinson and Kathleen B. Allinson filed a joint individual income tax return for the year 1974. They were residents of Westmont, N.J., at the time they filed the petition in this case.
Petitioners appeared at the call of the calendar at which this case was calendared for trial and the Court conducted...
Let's get started

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.