Legal Opinion
McLanahan v. Commissioner
United States Tax Court
Decided September 12, 1979No. Docket No. 7637-77Unpublished
1Opinion of the Court
JACK D. McLANAHAN and FRANCES H. McLANAHAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
McLanahan v. Commissioner
Docket No. 7637-77.
United States Tax Court
T.C. Memo 1979-373; 1979 Tax Ct. Memo LEXIS 153; 39 T.C.M. (CCH) 142; T.C.M. (RIA) 79373;
September 12, 1979, Filed
Jack D. McLanahan, pro se.
Marc A. Feller, for the respondent.
HALL
MEMORANDUM FINDINGS OF FACT AND OPINION
HALL, Judge: Respondent determined deficiencies in petitioners' income tax of $527.59 for 1973 and $579.09 for 1974. The sole issue for decision is whether petitioner Jack McLanahan is subject to self-employment…
2Cases cited2 opinions
- David M. Strang and Eleanor L. Strang v. United StatesCourt of Appeals for the Sixth Circuit · 1979
- Owens v. CommissionerUnited States Tax Court · 1977