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CHARLTON v. COMMISSIONER

Docket Nos. 11412-98, 11861-98.

114 T.C. 333 (2000)

FREDIE LYNN CHARLTON, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT SARAH K. HAWTHORNE, F.K.A. SARAH K. CHARLTON, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 16, 2000.

Attorney(s) appearing for the Case

Fredie Lynn Charlton, pro se.

Sarah K. Hawthorne, pro se.

Deborah H. Delgado, Carl D. Inskeep, and Lewis J. Hubbard, for respondent.

COLVIN, Judge:

Respondent determined that, for 1994, petitioners were liable for a $15,192 deficiency in income tax and a $1,731 accuracy-related penalty under section 6662(a).

Following concessions,1 the issues for decision are:

(1) Whether all of petitioners' self-employment income from Medi-Task is allocated to petitioner Sarah K. Hawthorne (Hawthorne) for purposes of computing self-employment tax for 1994. We...

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