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JACKSON v. COMMISSIONER

Docket No. 23558-94.

108 T.C. 130 (1997)

WILLIAM R. AND MURIEL G. JACKSON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 31, 1997.

Attorney(s) appearing for the Case

William R. Jackson, pro se.

John F. Driscoll, for respondent.

OPINION

DAWSON, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes for the taxable years 1990 and 1991 in the amounts of $2,837 and $2,837.48, respectively.

At issue is whether termination payments received by William R. Jackson, a former independent agent for State Farm Insurance Cos., are subject to self-employment tax pursuant to sections 1401 and 1402.

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