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MARTIN v. COMMISSIONER

Docket No. 15810-13.

149 T.C. 293 (2017)

149 T.C. No. 12

CHARLES D. MARTIN AND LAURA J. MARTIN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 27, 2017.

Attorney(s) appearing for the Case

Charles D. Martin and Laura J. Martin, pro se.

Lewis A. Booth II, for respondent.

The Internal Revenue Service (IRS or respondent) determined deficiencies in petitioners' 2008 and 2009 Federal income tax of $13,409 and $15,408, respectively. The question presented is whether rent payments petitioners received are subject to self-employment tax under section 1402(a)(1).1

FINDINGS...

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