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RING v. COMMISSIONER

Docket No. 9583-84.

53 T.C.M. 321 (1987)

T.C. Memo. 1987-127

Jackson L. and Jennifer E. Ring v. Commissioner.

United States Tax Court.

Filed March 10, 1987.

Attorney(s) appearing for the Case

Jackson L. Ring, for the petitioners. Kristine A. Roth, for the respondent.

Memorandum Opinion

WRIGHT, Judge:

By notice of deficiency dated December 2, 1983, respondent determined a deficiency in petitioners' self-employment tax for the calendar year 1981 in the amount of $441. The issue for decision is whether petitioner Jackson L. Ring1 is entitled to an exemption from self-employment tax under section 1402(e) or section 1402(g).2

The facts have been stipulated...

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