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Brannon v. Commissioner

Docket No. 24597-91.

78 T.C.M. 765 (1999)

T.C. Memo. 1999-370

John Michael and Janice Hill Brannon v. Commissioner.

United States Tax Court.

Filed November 5, 1999.

Attorney(s) appearing for the Case

John Michael Brannon, pro se. Horace Crump, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

CARLUZZO, Special Trial Judge:

Respondent determined deficiencies in petitioners' Federal income taxes in the amounts of $622, $863, and $3,040 for the taxable years 1987, 1988, and 1989, respectively.

The issue for decision for each year in issue is whether income earned as a Methodist minister by John Michael Brannon is subject to the tax on self-employment income. The resolution of the issue depends upon...

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