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is not reviewable by any other court, and this opinion should
not be cited as authority.
Respondent determined a deficiency of $1,652 in
petitioner's Federal income tax for 2000.
The sole issue for decision is whether petitioner is
entitled to deductions for trade or business expenses under
section 162(a). The Court's holding on that issue will
determine petitioner's liability for self-employment taxes, a
deduction for one-half of such taxes, and petitioner's
entitlement to an earned income credit.
Some of the facts were stipulated. Those facts, with the
annexed exhibits, are so found and are made part hereof.
Petitioner's legal residence at the time the petition was filed
was Jefferson City, Missouri.
During the first 8 months of the year 2000, petitioner was
self-employed as a plasterer. For the last 4 months of the
year, petitioner was an employee, for which he earned wage
income.
For the year 2000, petitioner filed a Federal income tax
return, utilizing Form 1040EZ, Income Tax Return for Single and
Joint Filers With No Dependents. On that return, petitioner
reported $9,717 in wage and salary income. He reported no other
income. His return did not include any income or expenses in
connection with petitioner's trade or business as a plasterer.
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