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SCHELBLE v. C.I.R.

No. 96-9010.

130 F.3d 1388 (1997)

Robert SCHELBLE and Susan Schelble, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. The Coalition of Exclusive Agent Associations, Inc., Amicus Curiae.

United States Court of Appeals, Tenth Circuit.

November 26, 1997.

Attorney(s) appearing for the Case

Richard Clark, Fort Collins, CO, for Petitioners-Appellants.

Regina S. Moriarty (Bruce R. Ellisen with her on the brief), Department of Justice, Washington, DC, for Respondent-Appellee.

Oren L. Connaway, Austin, TX, filed briefs for amicus curiae Coalition of Exclusive Agent Associations, Inc.

Before BRORBY, McWILLIAMS and KELLY, Circuit Judges.

BRORBY, Circuit Judge.

The sole issue in this case is whether "extended earnings" payments received by Mr. Schelble are subject to self-employment tax under 26 U.S.C. § 1401. The Tax Court concluded the payments were subject to self-employment tax. Robert Schelble and Susan Schelble1 appeal the Tax Court's order upholding the Commissioner of Internal Revenue's determination of deficiencies in the Schelble's Federal income tax for...

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