BORNTRAGER v. COMMISSIONER

Docket No. 23132-88.

58 T.C.M. 1242 (1990)

T.C. Memo. 1990-32

Ezra Eli Borntrager v. Commissioner.

United States Tax Court.

Filed January 17, 1990.


Attorney(s) appearing for the Case

Ezra Eli Borntrager, pro se. Bridgette M. Gibson, for the respondent.


MEMORANDUM OPINION

GUSSIS, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b) of the Internal Revenue Code and Rule 180 et seq.1

Respondent determined a deficiency in petitioner's Federal income tax for the year 1986 in the amount of $560. The sole issue is whether petitioner is entitled to an exemption from the self-employment tax as a member of a certain religious faith pursuant...

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