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PEVERILL v. COMMISSIONER

Docket No. 40374-84.

52 T.C.M. 75 (1986)

T.C. Memo. 1986-354

Lloyd V. Peverill and Eliza M. Peverill v. Commissioner.

United States Tax Court.

Filed August 6, 1986.

Attorney(s) appearing for the Case

David S. Strutt, 666 Walnut Street, Des Moines, Iowa 50309, for the petitioners. Rogelio A. Villageliu, for the respondent.

Memorandum Findings of Fact and Opinion

HAMBLEN, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes as follows:

  Year                            Deficiency
  1980 .........................  $  644.64
  1981 .........................   1,334.56
  1982 .........................   1,347.40

The sole issue for determination is whether petitioners are liable for self-employment tax under section...

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