Legal Opinion
Fred W. Steffens and Margaret T. Steffens v. Commissioner of Internal Revenue Service
Court of Appeals for the Eleventh Circuit
Decided June 16, 1983No. 82-5437PublishedCited by 21 opinions
1Opinion of the Court
LEWIS R. MORGAN, Senior Circuit Judge:
The appellees, Fred W. and Margaret T. Steffens, brought this action in the Tax Court seeking a redetermination of certain deficiencies assessed against them by the Commissioner of the Internal Revenue Service. The Commissioner determined that the taxpayers were liable for the self-employment tax imposed by Section 1401 of the Internal Revenue Code of 1954, 26 U.S.C. § 1401, on remuneration received by Fred Steffens for work performed during 1975 and 1976 as a consultant and director of his former employer. The Tax Court held adversely to the Commissioner…
2Cases cited18 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Helvering v. HorstSupreme Court of the United States · 1940
- Snow v. CommissionerSupreme Court of the United States · 1974
- Simpson v. CommissionerUnited States Tax Court · 1975
13 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Ronald P. Anselmo and Kay W. Anselmo v. Commissioner, Internal RevenueCourt of Appeals for the Eleventh Circuit · 1985
- Robert P. Groetzinger v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1985
- Groetzinger v. CommissionerUnited States Tax Court · 1984
- United Food and Commercial Workers Union v. Progressive SupermarketsDistrict Court, D. New Jersey · 1986
- Robert E. Milligan v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1994
16 more not listed; retrieve them via the Exa API.