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McGAFFIN v. COMMISSIONER

Docket No. 2490-94.

71 T.C.M. 3208 (1996)

T.C. Memo. 1996-290

James M. McGaffin III and Deborah McGaffin v. Commissioner.

United States Tax Court.

Filed June 24, 1996.

Attorney(s) appearing for the Case

James M. and Deborah McGaffin, pro sese. Lisa K. Hartnett, for the respondent.

MEMORANDUM OPINION

DEAN, Special Trial Judge:

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

Respondent determined a deficiency in petitioners' 1991 Federal income tax in the amount of $4,531. The sole issue for decision is whether petitioner James M. McGaffin, a minister, is exempt from self-employment tax because he properly filed an application for exemption under section...

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