Johnson v. Commissioner
United States Tax Court
Petitioner, owner of a boat marina, rented out sheds in the marina for usage by boat owners. Petitioner performed various services for, and sold sundry items to, the boat shed occupants. Petitioner did not receive separate consideration for a substantial portion of these services.
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Petitioner, owner of a boat marina, rented out sheds in the marina for usage by boat owners. Petitioner performed various services for, and sold sundry items to, the boat shed occupants. Petitioner did not receive separate consideration for a substantial portion of these services. Held, petitioner's income from the boat shed rentals does not constitute rentals from real estate within the meaning of sec. 1402(a)(1), I.R.C. 1954, and, therefore, petitioner's net earnings from the boat shed rentals are subject to the self-employment tax imposed by sec. 1401.
1Opinion of the Court
OPINION
Fat, Judge:
Respondent determined deficiencies in petitioner David E. Johnson’s self-employment tax for the taxable years 1967 and 1968 in the amounts of $250.56 and $271.11, respectively. The sole issue for determination is whether income received from the rental of petitioner David E. Johnson’s boat sheds constitutes rental income from real estate under section 1402 (a)(1) of the Internal Revenue Code of 1954 1 for purposes of computing petitioner David E. Johnson’s self-employment tax under section 1401 for the taxable years in issue.
All of the facts have been stipulated and are…
2Cases cited5 opinions
- Palmer v. CommissionerUnited States Tax Court · 1969
- George F. Delno v. Anthony J. Celebrezze, Secretary of Health, Education and WelfareCourt of Appeals for the Ninth Circuit · 1965
- Ray Rasmussen v. John W. Gardner, Secretary of Health, Education and Welfare of the United States of AmericaCourt of Appeals for the Tenth Circuit · 1967
- Anthony J. Celebrezze, Secretary of Health, Education and Welfare v. Marguerite B. KilbornCourt of Appeals for the Fifth Circuit · 1963
- Koeller v. FinchDistrict Court, D. Kansas · 1970
3Cited by27 opinions
- Hornaday v. CommissionerUnited States Tax Court · 1983
- Estate of Ellsasser v. CommissionerUnited States Tax Court · 1973
- Frederick Wuebker and Ruth Wuebker v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2000
- Bobo v. CommissionerUnited States Tax Court · 1978
- Hopper v. CommissionerUnited States Tax Court · 1990
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