-4- 7. Whether petitioners are liable for self-employment tax under section 1401 for the years in issue. We hold that they are. Section references are to the Internal Revenue Code in effect for the years in issue. Rule references are to the Tax Court Rules of Practice and Procedure. FINDINGS OF FACT Some of the facts have been stipulated and are so found. A. Petitioners Petitioners lived in Tacoma, Washington, when they filed the petition in this case. Petitioners are married and filed joint Federal income tax returns for each of the years in issue. James E. Peacock (petitioner-husband) served in the U.S. Army for a total of 20 years over a 26-year period. He had tours of duty in Korea, Germany, and Vietnam. His duties included managing clubs for enlisted personnel, noncommissioned officers, and officers. Petitioner-husband retired from the Army in 1976. Petitioner-husband met Chung H. (Judy) Peacock (petitioner- wife) in 1958 while serving a tour of duty in Korea. Petitioners were married in Korea in 1961. Petitioner-wife immigrated to the United States in 1963.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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