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HORNADAY v. COMMISSIONER

Docket No. 26419-81.

81 T.C. 830 (1983)

JAMES M. HORNADAY AND VIRGINIA A. HORNADAY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 7, 1983.

Attorney(s) appearing for the Case

Howard L. Williams and G. Garner Prillaman, Jr., for the petitioners.

Frank D. Armstrong, for the respondent.

KÖRNER, Judge:

Respondent determined deficiencies in petitioners' Federal self-employment taxes as follows:

Year                 Deficiency

1977 ................  $1,304
1978 ................   1,434
1979 ................   1,855

The sole issue for decision is whether money received by petitioner James M. Hornaday under a contract between him and Guilford Mills, Inc.,...

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