1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 28 T.C.M.
  5. 28 T.C.M. 1493 (1969)
 

RANDOLPH v. COMMISSIONER

Docket No. 1508-69 "SC".

28 T.C.M. 1493 (1969)

T.C. Memo. 1969-289

Ronald E. Randolph v. Commissioner.

United States Tax Court.

Filed December 29, 1969.

Attorney(s) appearing for the Case

Ronald E. Randolph, pro se, R. R. #2, Wyaconda, Mo. Tom G. Parrott, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioner's income tax for the calendar year 1965 in the amount of $129.38.

The only issue for decision is whether under the provisions of sections 1401 and 1402, I. R. C. 1954,1 petitioner is liable for the tax on his self-employment income.

Findings of Fact

Petitioner, an individual who resided in Wyaconda...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases