Clarke v. Commissioner
United States Tax Court
During 1951, petitioner was one of four trustees of a Massachusetts real estate trust and received compensation in the amount of $ 3,000 for her services as trustee. Held, petitioner was in the trade or business of being a trustee and such sum constituted earnings from self-employment within the meaning of section 481 of the 1939 Code, and was therefore subject to the self-employment tax.
1Opinion of the Court
OPINION.
Rice, Judge:
This proceeding involves a deficiency in self-employment tax for the year 1951 in the amount of $67.50.
The sole issue is whether the amount of $3,000 which petitioner received for services rendered as a trustee constituted “net earnings from self-employment” within the meaning of section 481 (a) 1 of the 1939 Code.
All of the facts were stipulated, are so found, and are incorporated herein by this reference.
During the year in issue, petitioner was a resident of Cambridge, Massachusetts, and filed her Federal income tax return for such year with the former collector of…
2Cases cited5 opinions
- Philbin v. CommissionerUnited States Tax Court · 1956
- United States v. GriswoldCourt of Appeals for the First Circuit · 1941
- Commissioner of Internal Revenue v. Valentine E. MacY Jr., Commissioner of Internal Revenue v. J. Noel MacY and Elena Kohler MacYCourt of Appeals for the Second Circuit · 1954
- Loring v. United StatesDistrict Court, D. Massachusetts · 1948
- United States v. DunbarCourt of Appeals for the Ninth Circuit · 1946
3Cited by10 opinions
- Chatterji v. CommissionerUnited States Tax Court · 1970
- Barnett v. CommissionerUnited States Tax Court · 1978
- Baitis v. Department of Revenue of StateMontana Supreme Court · 2004
- McAllister v. CommissionerUnited States Tax Court · 1964
- Bayles v. FolsumDistrict Court, N.D. West Virginia · 1958
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