1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 67 T.C.M.
  5. 67 T.C.M. 2966 (1994)
 

PERRY v. COMMISSIONER

Docket No. 5034-93.

67 T.C.M. 2966 (1994)

T.C. Memo. 1994-215

Billy Perry, Jr. and Mary S. Perry v. Commissioner.

United States Tax Court.

Filed May 16, 1994.

Attorney(s) appearing for the Case

James L. Kissire, 901 Main St., Dallas, Tex., for the petitioners. Robert M. Morrison, for the respondent.

Memorandum Opinion

GOLDBERG, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1

Respondent determined a deficiency in petitioners' Federal income taxes for taxable year 1990 in the amount of $5,781.

The sole issue remaining for decision is whether petitioner Billy Perry, Jr. (petitioner) is liable for self-employment tax under section...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases