LEGGETT v. COMMISSIONER

Docket No. 13291-04.

90 T.C.M. 105 (2005)

T.C. Memo. 2005-185

William M. Leggett v. Commissioner.

United States Tax Court.

July 26, 2005.


Attorney(s) appearing for the Case

William M. Leggett, pro se.

Monica J. Miller, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge:

Respondent determined a $3,285 deficiency in, an $821.25 addition to tax pursuant to section 6651(a)(1)1 on, and a $131.29 addition to tax pursuant to section 6654(a) on petitioner's 2001 Federal income tax. The issues for decision are: (1) Whether income received by petitioner in 2001 is taxable; (2) whether petitioner is liable for self-employment tax for 2001; (3) whether...

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