- 2 - MEMORANDUM OPINION PANUTHOS, Chief Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.2 Respondent determined a deficiency in the amount of $1,522 in petitioner's Federal income tax for the taxable year 1990.3 The issues for decision are: 1. Whether petitioner and her husband, Jacob B. Neiman, failed to report income received by Jacob B. Neiman; and 2. Whether said income is subject to self-employment tax.4 At the time of filing the petition herein, petitioner resided at Cincinnati, Ohio. While no formal stipulation was filed, the parties agreed to a number of exhibits which were made part of this record. There was no testimony, and, accordingly, 2 All section references are to the Internal Revenue Code in effect for the tax year at issue. All Rule references are to the Tax Court Rules of Practice and Procedure. 3 Jacob B. Neiman died in Mar. 1993, prior to the filing of the petition herein. A notice of deficiency was issued to petitioner Norma Neiman and Jacob B. Neiman, deceased. The petition was captioned in both names. By order dated Apr. 6, 1994, respondent's motion to dismiss for lack of jurisdiction as to the estate of Jacob B. Neiman, deceased, and to change caption was granted since Norma Neiman failed to establish that she had authority to represent her deceased husband. The caption of this case was changed to read "Norma Neiman, Petitioner, v. Commissioner of Internal Revenue, Respondent". 4 Issues of omitted interest and dividend income were not contested by petitioner.Page: Previous 1 2 3 4 5 Next
Last modified: May 25, 2011