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GRIEVE v. COMMISSIONER

Docket No. 28008-83.

52 T.C.M. 572 (1986)

T.C. Memo. 1986-453

Edward J. Grieve and Elaine R. Grieve v. Commissioner.

United States Tax Court.

Filed September 18, 1986.

Attorney(s) appearing for the Case

Edward J. Grieve, pro se. Michael Gendelman, for the respondent.

Memorandum Opinion

JACOBS, Judge:

Respondent determined a deficiency in petitioners' 1979 Federal income tax in the amount of $1,087 and an addition to tax for failing to file a timely return, pursuant to section 6651(a)(1),1 in the amount of $104. The issues for decision are: (1) whether petitioners are exempt from self-employment tax pursuant to section 1402(g), and (2) whether petitioners' failure to timely file was due to...

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