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McALLISTER v. COMMISSIONER

Docket No. 1365-63.

42 T.C. 948 (1964)

CHARLES DAWSON McALLISTER AND FLORENCE McALLISTER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 25, 1964.

Attorney(s) appearing for the Case

Charles Dawson McAllister, pro se.

Eugene B. Smith, for the respondent.

ARUNDELL, Judge:

Respondent determined deficiencies in income tax (tax on self-employment income under chapter 2 of subtitle A of the 1954 Code, as amended) for the calendar years 1958, 1959, and 1960 in the amounts of $283.50, $360, and $432, respectively.

The only issue is whether petitioners are subject to the tax on self-employment income provided for in chapter 2 of subtitle A of the 1954 Code, sections 1401 and 1402, as amended.

FINDINGS...

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