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JAGGARD v. C. I. R.

No. 78-1370.

582 F.2d 1189 (1978)

Robert Shelton JAGGARD and Marybeth Jaggard, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided September 8, 1978.

Attorney(s) appearing for the Case

Robert S. Jaggard and Marybeth Jaggard, pro se.

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Crombie J. D. Garrett and Richard D. Buik, Attys., Tax Div., Dept. of Justice, Washington, D.C., on brief, for appellee.

Before HEANEY, STEPHENSON and HENLEY, Circuit Judges.

PER CURIAM.

Robert Shelton Jaggard appeals from a decision of the Tax Court holding him liable for self-employment taxes in the amount of $1,042.80.1 Jaggard is a self-employed physician. Although he earned $13,200 of self-employment income in 1974 he paid no self-employment tax. On his 1974 income tax return Jaggard claimed a "religious exemption" from the tax on self-employment income.2 On appeal he argues...

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