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EADES v. COMMISSIONER

Docket No. 2093-81.

79 T.C. 985 (1982)

FLOYD H. EADES AND FAYE EADES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 8, 1982.

Attorney(s) appearing for the Case

Jack F. Hardin, for the petitioners.

Juan F. Vasquez, for the respondent.

OPINION

HAMBLEN, Judge:

Respondent determined a deficiency of $1,027 in petitioners' 1977 Federal income tax. The sole issue for decision is whether petitioners' net earnings from self-employment under section 1402(a)1 are reduced by amounts deposited in a capital construction fund established pursuant to section 607 of the Merchant Marine Act, 1936, 46 U.S.C. sec. 1177 (1976) (hereinafter the MMA).

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