Legal Opinion
Gregg v. Commissioner
United States Tax Court
Decided November 14, 1985No. Docket Nos. 3381-82, 27056-83Unpublished
1Opinion of the Court
PHILIP WALLACE GREGG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gregg v. Commissioner
Docket Nos. 3381-82, 27056-83.
United States Tax Court
T.C. Memo 1985-560; 1985 Tax Ct. Memo LEXIS 70; 50 T.C.M. (CCH) 1406; T.C.M. (RIA) 85560;
November 14, 1985.
Tom Moser, for the petitioner.
Lenore Lambert, for the respondent.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined deficiencies in petitioner's self-employment tax of $414.08 for 1979 and $804.45 for 1980. Petitioner contends that he is exempt from self-employment tax by reason of his membership in the…
2Cases cited15 opinions
- Abrams v. CommissionerUnited States Tax Court · 1984
- Palmer v. CommissionerUnited States Tax Court · 1969
- Greenberg v. CommissionerUnited States Tax Court · 1980
- Henson v. CommissionerUnited States Tax Court · 1976
- Warner M. Larsen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
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