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KELLY v. COMMISSIONER

Docket No. 6844-78.

39 T.C.M. 1021 (1980)

T.C. Memo. 1980-37

Robert G. Kelly and Ann Beegher Kelly v. Commissioner.

United States Tax Court.

Filed February 7, 1980.

Attorney(s) appearing for the Case

Robert Kelly, pro se, P.O. Box 147, N. Main St., Preston, Md. John Dean, for the respondent.

Memorandum Opinion

WILBUR, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1974 in the amount of $92.53. The issue presented for our determination is whether petitioner, an ordained minister, is liable for self-employment tax for the year 1974.

All of the facts have been stipulated and are found accordingly.

Robert G. Kelly (hereafter petitioner) and Ann Beegher Kelly resided in Preston, Maryland...

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