Legal Opinion
Bobo v. Commissioner
United States Tax Court
Decided August 17, 1978No. Docket No. 11209-76Published
Held, net rental income from petitioners' mobile home park not subject to self-employment tax under sec. 1401, I.R.C. 1954.
1Opinion of the Court
Fabian Bobo and Florence Bobo, Petitioners v. Commissioner of Internal Revenue, Respondent
Bobo v. Commissioner
Docket No. 11209-76
United States Tax Court
70 T.C. 706; 1978 U.S. Tax Ct. LEXIS 74;
August 17, 1978, Filed
Decision will be entered under Rule 155.
Held, net rental income from petitioners' mobile home park not subject to self-employment tax under sec. 1401, I.R.C. 1954.
Richard L. Carico, for the petitioners.
Thomas F. Donahue, for the respondent.
Wiles, Judge.
WILES
Respondent determined deficiencies of $ 864.00 and $ 1,042.80 in petitioners' 1973 and 1974 Federal income taxes. The sole…
2Cases cited3 opinions
- George F. Delno v. Anthony J. Celebrezze, Secretary of Health, Education and WelfareCourt of Appeals for the Ninth Circuit · 1965
- Johnson v. CommissionerUnited States Tax Court · 1973
- Bobo v. CommissionerUnited States Tax Court · 1978