Legal Opinion
Solvie v. Comm'r
United States Tax Court
Decided March 9, 2004No. 9525-98UnpublishedCited by 1 opinion
1Opinion of the Court
JERE J. AND PAULETTE M. SOLVIE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Solvie v. Comm'r
No. 9525-98
United States Tax Court
T.C. Memo 2004-55; 2004 Tax Ct. Memo LEXIS 55; 87 T.C.M. (CCH) 1049;
March 9, 2004, Filed
Certain amounts (reduced by deductions attributable to such amounts) that petitioners received during 1995 and that they characterized as rent were subject to self-employment tax under section 1402(a)(1).
Garry A. Pearson, Jon J. Jensen, and Alexander F. Reichert, for petitioners.
Blaine C. Holiday, for respondent.
Chiechi, Carolyn P.
CHIECHI
MEMORANDUM FINDINGS OF FACT…
2Cases cited4 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Cal-Maine Foods, Inc. v. CommissionerUnited States Tax Court · 1989
- McNamara v. CommissionerCourt of Appeals for the Eighth Circuit · 2000
3Cited by1 opinion
- Martin v. Comm'rUnited States Tax Court · 2017