Timothy Klusken - Page 1

                                 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                

Page:   1  2  3  4  5  6  7  Next

Last modified: May 25, 2011