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MOORHEAD v. COMMISSIONER

Docket No. 8127-92.

66 T.C.M. 149 (1993)

T.C. Memo. 1993-314

Ethyle Moorhead v. Commissioner.

United States Tax Court.

Filed July 19, 1993.

Attorney(s) appearing for the Case

Phil Ridenour, 107 S. Main, Cimarron, Kan., for the petitioner.

David Monson, for the respondent.

Memorandum Opinion

PATE, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1

Respondent determined a deficiency in petitioner's 1989 Federal income taxes of $6,250. The sole issue for our decision is whether petitioner is subject to the self-employment tax on net income from her oil and gas interests...

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