SCHRAMM v. COMMISSIONER OF INTERNAL REVENUE

No. 8938-09.

T.C. Memo. 2011-212

WILLIAM EDWARD SCHRAMM AND STELLA LOGAN SHERROUSE, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed August 30, 2011.


Attorney(s) appearing for the Case

William Edward Schramm and Stella Logan Sherrouse , pro se.

Caroline R. Krivacka , for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

RUWE, Judge.

Respondent determined a $3,913 deficiency in petitioners' 2006 Federal income tax.1 After a concession by respondent, the amount of the deficiency in dispute is approximately $700. The issues for decision are: (1) Whether William Edward Schramm (petitioner) was a statutory employee2 of Nova Southeastern University (NSU) during the taxable year 2006...

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