T.C. Memo. 2002-222
UNITED STATES TAX COURT
KEVIN AND BRIDGET NAUGHTON, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10731-00. Filed September 4, 2002.
For 1996 and 1997, Ps K and B filed with their
joint tax returns Schedules C, Profit or Loss From
Business, on which they reported income and deducted
claimed expenses related to K’s rendering of medical
services for DWP.
Held: During 1996 and 1997, K was an employee of
DWP and not an independent contractor. Ps therefore
are not entitled to report K’s income and expenses on
Schedules C.
Held, further, Ps are not entitled to deduct
business expenses claimed on their 1996 and 1997
returns.
Kevin and Bridget Naughton, pro sese.
Michael S. Hensley, for respondent.
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