1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 76 T.C.M.
  5. 76 T.C.M. 234 (1998)
 

SECRETARIO v. COMMISSIONER

Docket No. 10693-97.

76 T.C.M. 234 (1998)

T.C. Memo. 1998-283

Nelson J. and Victoria A. Secretario v. Commissioner.

United States Tax Court.

Filed August 5, 1998.

Attorney(s) appearing for the Case

Nelson J. and Victoria A. Secretario, pro sese. Jonathan J. Ono, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

RUWE, Judge:

Respondent determined a deficiency of $6,014 in petitioners' 1994 Federal income tax. Respondent further determined an accuracy-related penalty pursuant to section 6662(a)1 in the amount of $1,203.

After concessions, the issues remaining for decision are: (1) Whether petitioners are liable for self-employment tax on the net self-employment income earned by Mr. Secretario...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases