David M. Strang and Eleanor L. Strang v. United States

This is an action by David M. Strang, a Lutheran minister (hereinafter Strang), and his wife, Eleanor L. Strang (both parties hereinafter jointly referred to as taxpayers or appellants), to recover self-employment taxes in the amount of $307.50. Taxpayers allege the self-employment taxes were collected erroneously by the Internal Revenue Service with respect to their taxable year 1971. The district court denied relief to the taxpayers and entered judgment against them for interest in the amount of $25.91. The taxpayers appeal.

Appellant Strang was ordained a minister of the Lutheran Church in…