T.C. Memo. 2007-249
UNITED STATES TAX COURT
URIAH VINCENT JONES, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18719-05. Filed August 27, 2007.
Uriah Vincent Jones, pro se.
Ladd C. Brown, Jr., for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined a deficiency of
$2,274 in petitioner’s Federal income tax for 2003. After
concessions by petitioner, the issue for decision is whether
petitioner is liable for self-employment tax. This turns on
whether petitioner was an employee or independent contractor of
DBMA Corporation (DBMA) during 2003.
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Last modified: November 10, 2007