Anderson v. Comm'r
United States Tax Court
Sec. 3121(b)(20), I.R.C., classifies as self-employed those crew members of a fishing boat, with a crew of fewer than 10, who are compensated with a share of the boat's catch of fish or a share of the proceeds from the sale of the catch if the amounts of their shares depend on the amount of the catch.
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Sec. 3121(b)(20), I.R.C., classifies as self-employed those crew members of a fishing boat, with a crew of fewer than 10, who are compensated with a share of the boat's catch of fish or a share of the proceeds from the sale of the catch if the amounts of their shares depend on the amount of the catch. Sec. 31.3121(b)(20)-1(a), Employment Tax Regs., provides that if a crew member's share "depends solely on the amount of the boat's * * * catch of fish" (emphasis added), it qualifies as income from self-employment. During 1997, P worked as a crew member or captain on fishing boats with crews of…
1Opinion of the Court
OPINION
Beghe, Judge:
Respondent determined petitioners are liable under section 1401 for self-employment tax of $5,764 with respect to their 1997 tax year.1
The issue for decision is whether, during 1997, James Anderson (petitioner) was a self-employed worker on fishing boats under section 3121(b)(20), making petitioners liable for self-employment tax under section 1401. We uphold respondent’s determination that petitioner was self-employed.
Background
This case is before the Court fully stipulated, and the facts are so found. The stipulation of facts and the attached exhibits are incorporated…
2Cases cited59 opinions
- Skidmore v. Swift & Co.Supreme Court of the United States · 1944
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Thornburg v. GinglesSupreme Court of the United States · 1986
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
54 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
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- Whistleblower 21276-13W v. Comm'rUnited States Tax Court · 2016
- Austin v. CommissionerUnited States Tax Court · 2013
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