United States Tax Court July 22, 1985, Docket No. 28635-83. (Diffley v. Commissioner)

MICHAEL DIFFLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Diffley v. Commissioner Docket No. 28635-83. United States Tax Court T.C. Memo 1985-361; 1985 Tax Ct. Memo LEXIS 271; 50 T.C.M. (CCH) 465; T.C.M. (RIA) 85361; July 22, 1985. *271 Held: (1) P is not entitled to a deduction for "Nontaxable receipts." (2) P is liable for the self-employment tax.