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MEMORANDUM OPINION
NIMS, Judge: Respondent determined Federal income tax
deficiencies for petitioners’ 1996 and 1997 taxable years in the
amounts of $7,637 and $4,237, respectively. This case is
presently before the Court on respondent’s motion for summary
judgment. The principal, and to a significant degree
interrelated, issues for decision involve whether petitioner
Kevin Naughton was an employee or an independent contractor
during 1996 and 1997 and whether he is entitled to deduct
business expenses claimed on Schedules C, Profit or Loss From
Business. Additional adjustments either have been conceded or
are computational in nature.
Unless otherwise indicated, all section references are to
sections of the Internal Revenue Code in effect for the years at
issue, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
Background
Petitioners signed their joint 1996 Form 1040, U.S.
Individual Income Tax Return, on July 29, 1997, and their joint
1997 Form 1040 on March 13, 1998. Both returns were also signed
by John E. Judge as preparer and were filed with the Internal
Revenue Service. Attached to each return was a letter stating
that Kevin Naughton (petitioner) was a physician
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