McAllister v. Commissioner
United States Tax Court
Held, petitioners are subject to self-employment tax on self-employment income derived from their citrus grove farming operations for the taxable years 1958, 1959, and 1960 under the provisions of sections 1401 and 1402 of the Internal Revenue Code of 1954, as amended.
1Opinion of the Court
Charles Dawson McAllister and Florence McAllister, Petitioners, v. Commissioner of Internal Revenue, Respondent
McAllister v. Commissioner
Docket No. 1365-63
United States Tax Court
42 T.C. 948; 1964 U.S. Tax Ct. LEXIS 55;
August 25, 1964, Filed
Decision will be entered for the respondent.
Held, petitioners are subject to self-employment tax on self-employment income derived from their citrus grove farming operations for the taxable years 1958, 1959, and 1960 under the provisions of sections 1401 and 1402 of the Internal Revenue Code of 1954, as amended.
Charles Dawson McAllister, pro se.
Eugene B.…
2Cases cited4 opinions
- Henderson v. FlemmingCourt of Appeals for the Fifth Circuit · 1960
- Nannie D. Harper v. Arthur S. Flemming, Secretary of the Department of Health, Education and WelfareCourt of Appeals for the Fourth Circuit · 1961
- Clarke v. CommissionerUnited States Tax Court · 1957
- McAllister v. CommissionerUnited States Tax Court · 1964