- 2 -2
are subject to self-employment tax under section 1401,1 or
whether such earnings are exempt under section 1402(g) by reason
of petitioner's conscientious objection to acceptance of benefits
under the Social Security system for death, disability, old age,
retirement, and other related benefits.
This case was submitted by the parties fully stipulated
under Rule 122. Those facts, with the annexed exhibits, are so
found and are incorporated herein by reference. At the time the
petition was filed, petitioner's legal residence was Monterey,
Tennessee.
During 1994, petitioner was engaged in three activities, the
earnings from which constituted net earnings from self-employment
as defined in section 1402(a). The net earnings from two of
petitioner's activities were reported on his income tax return on
separate Schedules C, Profit or Loss From Business, and the other
activity was a farming activity, which he reported on a Schedule
F, Profit or Loss From Farming. For 1994, petitioner realized
net earnings of $7,242 from the three activities. Petitioner did
not file the tax return Schedule SE, nor did he pay any self-
employment tax on these earnings.
Petitioner was not a minister; he was not a member of any
1 Unless otherwise indicated, section references are to
the Internal Revenue Code in effect for the year at issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011