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NEWBERRY v. COMMISSIONER

Docket No. 8322-79.

76 T.C. 441 (1981)

MAX G. NEWBERRY AND TINA F. NEWBERRY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 17, 1981.

Attorney(s) appearing for the Case

Ronnie Joe Lane, for the petitioners.

Albert L. Sandlin, Jr., for the respondent.

OPINION

NIMS, Judge:

Respondent determined a deficiency in petitioners' income tax for the year 1975 in the amount of $810. The issue for decision is whether amounts petitioners received during 1975 as business interruption insurance proceeds constitute "net earnings from self-employment" as defined in section 1402(a).1

All of the facts in this case have been stipulated. The stipulation and attached exhibits are...

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