Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
For their taxable years ended December 31, 1974, 1975 and 1976, respondent has determined deficiencies in petitioners' Federal income tax in the respective amounts of $693.66, $755.23, and $757.74. The issues presented for our decision are as follows:
(1) Whether petitioner Albert B. Hess is subject to self-employment tax pursuant to sections 1401 and 1402
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.