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LANGFORD v. COMMISSIONER

Docket No. 13638-87.

55 T.C.M. 1267 (1988)

T.C. Memo. 1988-300

Wilbur R. Langford and Anna L. Langford v. Commissioner.

United States Tax Court.

Filed July 19, 1988.

Attorney(s) appearing for the Case

Wilbur R. Langford and Anna L. Langford, pro se. Howard P. Levine, for the respondent.

Memorandum Findings of Fact and Opinion

WILLIAMS, Judge:

The Commissioner determined a deficiency in petitioners' 1983 Federal income tax of $3,012. The issues we must decide are: (1) whether petitioners failed to report interest income and (2) whether income earned by petitioner Anna L. Langford from royalties as an author is subject to self-employment tax.

Findings of Fact

Some of the facts have been stipulated and are so found. Petitioners...

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