T.C. Memo. 1999-403
UNITED STATES TAX COURT
TIMOTHY KLUSKEN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13482-98. Filed December 13, 1999.
Timothy Klusken, pro se.
Ric D. Hulshoff, for respondent.
MEMORANDUM OPINION
NAMEROFF, Special Trial Judge: Respondent determined a
deficiency in petitioner’s 1996 Federal income tax of $2,404.
Unless otherwise indicated, section references are to the
Internal Revenue Code in effect for the year in issue.
The issues for decision are: (1) Whether petitioner is
liable for self-employment tax on amounts that he received from
Strategic Telecom Systems, Inc. (Strategic); and (2) whether
petitioner is entitled to deductions greater than the amount
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