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DAWSON, Judge: This case was assigned to Special Trial
Judge Lewis R. Carluzzo pursuant to the provisions of section
7443A(b)(4) and Rules 180, 181, and 183.1 The Court agrees with
and adopts the Special Trial Judge's opinion, which is set forth
below.
OPINION OF THE SPECIAL TRIAL JUDGE
CARLUZZO, Special Trial Judge: Respondent determined a
deficiency in petitioners' 1991 Federal income tax in the amount
of $3,627. All of the issues that result from adjustments made
in the notice of deficiency have been resolved by the parties.
The issues that remain in dispute were raised in two amendments
to answer filed by respondent in connection with her claim for an
increased deficiency in the amount of $15,062. The primary issue
argued by the parties is whether petitioner John D. Beatty, as
the elected sheriff of Howard County, Indiana, provided certain
services to the county as an employee of the county or as an
independent contractor. This issue will sometimes be referred to
as the classification issue. The alternative issue, raised by
petitioner, is whether the costs of the meals constitute costs of
goods sold and are taken into account in determining petitioner's
gross income.
Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue. All
Rule references are to the Tax Court Rules of Practice and
Procedure.
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Last modified: May 25, 2011