Legal Opinion
Schelble v. Commissioner
Court of Appeals for the Tenth Circuit
Decided November 26, 1997No. 96-9010PublishedCited by 31 opinions
1Opinion of the Court
BRORBY, Circuit Judge.
The sole issue in this case is whether “extended earnings” payments received by Mr. Schelble are subject to self-employment tax under 26 U.S.C. § 1401. The Tax Court concluded the payments were subject to self-employment tax. Robert Schelble and Susan Schelble 1 appeal the Tax Court’s order upholding the. Commissioner of Internal Revenue’s determination of deficiencies in the Schelble’s Federal income tax for the taxable years 1989, 1990 and 1991 in the amounts of $4,334, $4,489 and $1,362, respectively. We have jurisdiction under 26 U.S.C. § 7482(a)(1). We affirm.
BACKGRO…
2Cases cited22 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. BrownSupreme Court of the United States · 1965
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Commissioner v. HansenSupreme Court of the United States · 1959
- Williamson v. BerrySupreme Court of the United States · 1850
17 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Richard J. Bot Phyllis Bot v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2003
- Twenty Mile Joint Venture, PND, Ltd. v. CommissionerCourt of Appeals for the Tenth Circuit · 1999
- American Stores Co. v. CommissionerCourt of Appeals for the Tenth Circuit · 1999
- David D. Parrish v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1999
- In re WylyUnited States Bankruptcy Court, N.D. Texas · 2016
26 more not listed; retrieve them via the Exa API.