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BOONE v. COMMISSIONER

Docket No. 5244-80.

44 T.C.M. 176 (1982)

T.C. Memo. 1982-345

Charles Virgil Boone and Mary S. Boone v. Commissioner.

United States Tax Court.

Filed June 21, 1982.

Attorney(s) appearing for the Case

Charles V. Boone, pro se, Newport News, Va., Stephen M. Friedberg, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes for the years 1977 and 1978 in the amounts of $679.30 and $677.16, respectively. The issue presented for decision is whether petitioner Charles Virgil Boone,1 an independent Baptist minister, is liable for self-employment tax pursuant to sections 1401 and 1402...

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