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BASS v. COMMISSIONER

Docket Nos. 9674-81, 21361-81.

46 T.C.M. 1262 (1983)

T.C. Memo. 1983-536

Howard Lee Bass v. Commissioner.

United States Tax Court.

Filed August 30, 1983.

Attorney(s) appearing for the Case

Jacob D. Davis, Jacksonville, Fla., for the petitioner. Francis C. Mucciolo, for the respondent.

Memorandum Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioner's income tax for the calendar years 1977 and 1978 in the amounts of $735.99 and $566, respectively.

The issues for decision are (1) whether petitioner, an ordained minister, is liable for self-employment taxes under the provisions of sections 1401 and 14021 for each of the years here in issue; and (2) whether tuition payments made by petitioner...

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