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MOREHOUSE v. COMMISSIONER

Docket No. 823-11.

140 T.C. 350 (2013)

140 T.C. No. 16

ROLLIN J. MOREHOUSE AND MAUREEN B. MOREHOUSE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed June 18, 2013.

Attorney(s) appearing for the Case

Paul J. Quast and Neal J. Shapiro, for petitioners.

Blaine C. Holiday, for respondent.

MARVEL, Judge:

In a notice of deficiency dated October 14, 2010, respondent determined deficiencies with respect to petitioners' Federal income tax of $3,341 and $3,664 for 2006 and 2007, respectively. After concessions,1 the sole issue for decision is whether petitioners are liable for self-employment tax under section 14012 on payments they received under the U.S. Department of Agriculture (USDA) Conservation...

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