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NYHUS v. COMMISSIONER

Docket No. 9544-77.

39 T.C.M. 801 (1979)

T.C. Memo. 1979-519

LeRoy H. Nyhus and Martha K. Nyhus v. Commissioner.

United States Tax Court.

Filed December 31, 1979.

Attorney(s) appearing for the Case

LeRoy H. Nyhus and Martha K. Nyhus, pro se., 655 Cimarran St., Lake Elmo, Minn. Robert F. Cunningham, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency in petitioners' 1975 Federal income tax of $1,303.74 and a section 6653(a), I.R.C. 1954,1 addition to tax of $65.19. In computing the amount of the deficiency, respondent determined that petitioners were subject to self-employment taxes in the amount of $236.50. Respondent has conceded that petitioners are not subject to the section 6653...

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