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STRADLEY v. COMMISSIONER

Docket No. 2079-83.

52 T.C.M. 423 (1986)

T.C. Memo. 1986-424

Richard L. Stradley and Susan M. Stradley v. Commissioner.

United States Tax Court.

Filed September 10, 1986.

Attorney(s) appearing for the Case

Richard L. Stradley, for the petitioners. Patricia Beary, for the respondent.

Memorandum Findings of Fact and Opinion

CLAPP, Judge:

Respondent determined a deficiency in petitioners' Federal income tax in the amount of $886.21 for the taxable year 1980. The issues for decision are (1) whether petitioners are liable for self-employment tax under section 1401 and section 1402;1 and (2) whether petitioners are entitled to deduct an amount for compensation allegedly paid by petitioner Richard Stradley to his...

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