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BLYTHE v. COMMISSIONER

Docket No. 13949-97.

77 T.C.M. 1221 (1999)

T.C. Memo. 1999-11

William Barry Blythe and Cheryl Lynn Blythe v. Commissioner.

United States Tax Court.

Filed January 22, 1999.

Attorney(s) appearing for the Case

William Barry Blythe and Cheryl Lynn Blythe, pro sese. Karen Nicholson Sommers, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

CHIECHI, Judge:

Respondent determined a deficiency in petitioners' Federal income tax (tax) and an accuracy-related penalty under section 6662(a)1 for taxable year 1994 in the amounts of $15,404 and $3,081, respectively.

The issues remaining for decision are:

(1) Are petitioners liable for 1994 for self-employment tax? We hold that they are not.

(2) Are petitioners...

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