Legal Opinion
March v. Commissioner
United States Tax Court
Decided June 29, 1981No. Docket No. 10047-77Unpublished
1Opinion of the Court
WILLIAM E. MARCH and CARLA MARCH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
March v. Commissioner
Docket No. 10047-77
United States Tax Court
T.C. Memo 1981-339; 1981 Tax Ct. Memo LEXIS 411; 42 T.C.M. (CCH) 283; T.C.M. (RIA) 81339;
June 29, 1981
William E. March, pro se.
David M. Kirsch, for the respondent.
HALL
MEMORANDUM FINDINGS OF FACT AND OPINION
HALL, Judge: Respondent determined a $ 333.87 deficiency in petitioners' 1975 income tax. The issue for determination is whether petitioners are liable for the self-employment tax under section 1401. 1
FINDINGS OF FACT
Some of the facts…
2Cases cited11 opinions
- United States v. RyersonSupreme Court of the United States · 1941
- Radio City Music Hall Corp. v. United StatesCourt of Appeals for the Second Circuit · 1943
- United States v. MichelSupreme Court of the United States · 1931
- Air Terminal Cab, Inc. v. United States of America, Airway Taxi Company, Inc. v. United StatesCourt of Appeals for the Eighth Circuit · 1973
- Party Cab Co. v. United StatesCourt of Appeals for the Seventh Circuit · 1949
6 more not listed; retrieve them via the Exa API.