Blakely v. Commissioner
United States Tax Court
Petitioner is a duly ordained minister in Louisiana. He was initially licensed as a local preacher on August 30, 1954. Respondent placed in evidence a Form 2031 bearing the name and social security number of petitioner which was filed on February 16, 1957. Held, petitioner signed and filed the Form 2031 and thereby made a knowing and irrevocable election to be covered by Title II of the Social Security Act.
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Petitioner is a duly ordained minister in Louisiana. He was initially licensed as a local preacher on August 30, 1954. Respondent placed in evidence a Form 2031 bearing the name and social security number of petitioner which was filed on February 16, 1957. Held, petitioner signed and filed the Form 2031 and thereby made a knowing and irrevocable election to be covered by Title II of the Social Security Act. Accordingly, petitioner is liable for self-employment taxes for the years in issue.
1Opinion of the Court
WILLIAM C. BLAKELY AND BETTIE BLAKELY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Blakely v. Commissioner
Docket Nos. 4078-80, 5494-80.
United States Tax Court
T.C. Memo 1982-745; 1982 Tax Ct. Memo LEXIS 3; 45 T.C.M. (CCH) 437; T.C.M. (RIA) 82745;
December 30, 1982.
Petitioner is a duly ordained minister in Louisiana. He was initially licensed as a local preacher on August 30, 1954. Respondent placed in evidence a Form 2031 bearing the name and social security number of petitioner which was filed on February 16, 1957. Held, petitioner signed and filed the Form 2031 and thereby made…
2Cases cited4 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Pacific National Co. v. WelchSupreme Court of the United States · 1938
- Estate of Stamos v. CommissionerUnited States Tax Court · 1970
- Cohen v. CommissionerUnited States Tax Court · 1975