STEFFENS v. COMMISSIONER OF I.R.S.

No. 82-5437.

707 F.2d 478 (1983)

Fred W. STEFFENS and Margaret T. Steffens, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellant.

United States Court of Appeals, Eleventh Circuit.

June 16, 1983.


Attorney(s) appearing for the Case

Kenneth W. Gideon, Chief Counsel, I.R.S., Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Farley P. Katz, U.S. Dept. of Justice, Washington, D.C., for respondent-appellant.

Fred W. & Margaret T. Steffens, pro se.

Before RONEY and HILL, Circuit Judges, and MORGAN, Senior Circuit Judge.


LEWIS R. MORGAN, Senior Circuit Judge:

The appellees, Fred W. and Margaret T. Steffens, brought this action in the Tax Court seeking a redetermination of certain deficiencies assessed against them by the Commissioner of the Internal Revenue Service. The Commissioner determined that the taxpayers were liable for the self-employment tax imposed by Section 1401 of the Internal Revenue Code of 1954, 26 U.S.C. § 1401, on remuneration received by Fred Steffens for...

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