1. Home
  2. Browse Decisions
  3. T.C.
  4. 140 T.C.
  5. 140 T.C. 350 (2013)
 

MOREHOUSE v. COMMISSIONER

Docket No. 823-11.

140 T.C. 350 (2013)

140 T.C. No. 16

ROLLIN J. MOREHOUSE AND MAUREEN B. MOREHOUSE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed June 18, 2013.

Attorney(s) appearing for the Case

Paul J. Quast and Neal J. Shapiro , for petitioners.

Blaine C. Holiday , for respondent.

MARVEL, Judge:

In a notice of deficiency dated October 14, 2010, respondent determined deficiencies with respect to petitioners' Federal income tax of $3,341 and $3,664 for 2006 and 2007, respectively. After concessions,1 the sole issue for decision is whether petitioners are liable for self-employment tax under section 14012 on payments they received under the U.S. Department of Agriculture (USDA) Conservation...

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