Engstrom v. Commissioner

HARRY O. ENGSTROM AND DOROTHY LEE ENGSTROM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Engstrom v. Commissioner

Docket Nos. 1947-77, 5294-78.

United States Tax Court

T.C. Memo 1980-41; 1980 Tax Ct. Memo LEXIS 543; 39 T.C.M. (CCH) 1032; T.C.M. (RIA) 80041;

February 19, 1980, Filed

Harry O. Engstrom, pro se.

Richard W. Kennedy, for the petitioner.

HALL

MEMORANDUM OPINION

HALL, Judge: Respondent determined that petitioners were liable for self-employment taxes in 1974 and 1975 of $664.00 and $565.56, respectively. The sole issue presented is whether petitioner Harry O. Engstrom is liable…