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MOORE v. COMMISSIONER

Docket No. 14873-79.

44 T.C.M. 181 (1982)

T.C. Memo. 1982-347

Chester Shannon Moore, Sr. and Delores T. Moore v. Commissioner.

United States Tax Court.

Filed June 21, 1982.

Attorney(s) appearing for the Case

Martin G. Quirk, for the petitioners. Thomas F. Niles, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined deficiencies in the petitioners' Federal income taxes of $1,208.70 for 1976 and $1,272.30 for 1977. The sole issue for decision is whether Mr. Moore is relieved from liability for the tax on self-employment income because he opposes the receipt of public insurance benefits.

Findings of Fact

Some of the facts have been stipulated, and those facts are so found...

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