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POTTER v. COMMISSIONER

Docket No. 8744-92.

68 T.C.M. 248 (1994)

T.C. Memo. 1994-356

Howard Maxwell Potter v. Commissioner.

United States Tax Court.

Filed July 27, 1994.

Attorney(s) appearing for the Case

Howard Maxwell Potter, pro se. Jeanne Gramling, for the respondent.

Memorandum Opinion

WOLFE, 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 of $915 in petitioner's Federal income tax for 1990.2

The sole issue for decision is whether petitioner was self-employed or an employee in connection with...

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