Anderson v. Comm'r
United States Tax Court
Sec. 3121(b)(20), I.R.C., classifies as self-employed those crew members of a fishing boat, with a crew of fewer than 10, who are compensated with a share of the boat's catch of fish or a share of the proceeds from the sale of the catch if the amounts of their shares depend on the amount of the catch.
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Sec. 3121(b)(20), I.R.C., classifies as self-employed those crew members of a fishing boat, with a crew of fewer than 10, who are compensated with a share of the boat's catch of fish or a share of the proceeds from the sale of the catch if the amounts of their shares depend on the amount of the catch. Sec. 31.3121(b)(20)-1(a), Employment Tax Regs., provides that if a crew member's share "depends solely on the amount of the boat's * * * catch of fish" (emphasis added), it qualifies as income from self-employment. During 1997, P worked as a crew member or captain on fishing boats with crews of…
1Opinion of the Court
JAMES E. ANDERSON AND CHERYL J. LATOS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Anderson v. Comm'r
No. 7425-02
United States Tax Court
123 T.C. 219; 2004 U.S. Tax Ct. LEXIS 37; 123 T.C. No. 12;
August 19, 2004, Filed
Commissioner's determination that taxpayers are liable for self-employment tax, sustained.
Sec. 3121(b)(20), I.R.C., classifies as self-employed those crew members of a fishing boat, with a crew of fewer than 10, who are compensated with a share of the boat's catch of fish or a share of the proceeds from the sale of the catch if the amounts of their shares depend on…
2Cases cited60 opinions
- Skidmore v. Swift & Co.Supreme Court of the United States · 1944
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Thornburg v. GinglesSupreme Court of the United States · 1986
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
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