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MAINER v. COMMISSIONER

Docket No. 5597-87.

55 T.C.M. 1168 (1988)

T.C. Memo. 1988-282

Cecil E. and Ruth P. Mainer v. Commissioner.

United States Tax Court.

Filed June 28, 1988.

Attorney(s) appearing for the Case

Cecil E. and Ruth P. Mainer, pro se. Scott T. Welch, for the respondent.

Memorandum Findings of Fact and Opinion

PARR, Judge:

Respondent determined a deficiency in petitioners' 1983 income tax in the amount of $2,872. The issues are: (1) Whether Cecil E. Mainer (hereinafter "petitioner") received income in the amount of $9,773 from Ansardi Truck Service (Ansardi) in 1983; and (2) whether petitioners are liable for self-employment tax.1

For convenience, we have combined our findings of fact...

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