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STEFFENS v. COMMISSIONER

Docket Nos. 7636-78, 3620-79.

49 T.C.M. 54 (1984)

T.C. Memo. 1984-592

Fred W. and Margaret T. Steffens v. Commissioner.

United States Tax Court.

Filed November 9, 1984.

Attorney(s) appearing for the Case

Fred W. Steffens, pro se. Stephen R. Takeuchi and John F. Driscoll, for the respondent.

Memorandum Opinion

SCOTT, Judge:*

Respondent determined deficiencies in petitioners' Federal income tax for calendar years 1975 and 1976 in the amounts of $863.14 and $333.64, respectively. The issue for decision is whether petitioners are liable for self-employment tax on the respective amounts of $2,200 and $3,600 received as director's fees by Fred W. Steffens during 1975 and 1976...

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