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ESTATE OF STRINGER v. COMMISSIONER

Docket No. 15960-90.

63 T.C.M. 2805 (1992)

T.C. Memo. 1992-232

Estate of Robert H. Stringer, Deceased, and Bobbie J. Stringer v. Commissioner.

United States Tax Court.

Filed April 20, 1992.

Attorney(s) appearing for the Case

Clinton J. Wofford, Jr., 5645 N. Centeral Expwy., Dallas, Tex., for the petitioners. James Turton, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a $15,829 deficiency in petitioners' Federal income tax for 1983. After concessions,1 the only issue for decision is whether the Estate of Robert H. Stringer (the Estate) is liable for self-employment tax under section 14012 in the amount of $1,106 for 1983.

Findings of Fact

Some of the facts have been stipulated...

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