1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 77 T.C.M.
  5. 77 T.C.M. 1740 (1999)
 

WILLIAMS v. COMMISSIONER

Docket No. 17320-97.

77 T.C.M. 1740 (1999)

T.C. Memo. 1999-105

William Clovis Williams v. Commissioner.

United States Tax Court.

Filed April 1, 1999.

Attorney(s) appearing for the Case

William Clovis Williams, pro se. Martha J. Weber, for the respondent.

MEMORANDUM OPINION

DINAN, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1

Respondent determined a deficiency in petitioner's Federal income tax for 1994 in the amount of $744.2

The issue for decision is whether petitioner's earnings from his Schedule C business activity are subject to self-employment tax under...

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