BEACHY v. COMMISSIONER

Docket No. 21899-97.

79 T.C.M. 1843 (2000)

T.C. Memo. 2000-125

Alva H. Beachy v. Commissioner.

United States Tax Court.

Filed April 10, 2000.


Attorney(s) appearing for the Case

Alva H. Beachy, pro se. William W. Kiessling, for the respondent.


MEMORANDUM OPINION

COUVILLION, Special Trial Judge:

Respondent determined a deficiency of $909 in petitioner's Federal income tax for 1994.

The sole issue for decision is whether petitioner's earnings from two trade or business activities and one farming activity are subject to self-employment tax under section 1401,1 or whether such earnings are exempt under section 1402(g) by reason of petitioner's conscientious objection...

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