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JAGGARD v. COMMISSIONER

Docket No. 3378-76.

37 T.C.M. 377 (1978)

T.C. Memo. 1978-78

Robert Shelton Jaggard and Marybeth Jaggard v. Commissioner.

United States Tax Court.

Filed February 27, 1978.

Attorney(s) appearing for the Case

Robert Shelton Jaggard, pro se, 101 Hillside Drive, West Delwein, Iowa. Albert B. Kerkhove, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined a deficiency in petitioner's 1974 Federal income tax in the amount of $1,042.80. The sole issue for decision is whether petitioners are liable for the tax on self-employment income under section 14011 and 1402 for 1974.

Findings of Fact

Petitioners, husband and wife, resided in Oelwein, Iowa, at the time they filed their petition herein...

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