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HALL v. COMMISSIONER

Docket No. 16699-91.

66 T.C.M. 374 (1993)

T.C. Memo. 1993-360

James B. Hall and Nancy J. Hall v. Commissioner.

United States Tax Court.

Filed August 16, 1993.

Attorney(s) appearing for the Case

James A. Mundt, for the petitioners.1

Frederick J. Lockhart, for the respondent.

Memorandum Findings of Fact and Opinion

PATE, Special Trial Judge:

This case was assigned to and heard by Special Trial Judge Joan Seitz Pate pursuant to section 7443(b)(3) and Rules 180, 181, and 182.2 Respondent determined a deficiency in petitioners' 1988 Federal income taxes of $421. The issue for our decision is whether petitioner James B. Hall timely filed an application electing to be exempt from self-employment tax on...

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