PALMER v. COMMISSIONER

Docket No. 782-68.

52 T.C. 310 (1969)

WILLIAM E. AND CAROLYN S. PALMER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 26, 1969.


Attorney(s) appearing for the Case

William E. Palmer, pro se.

Robert G. Faircloth, for the respondent.


DAWSON, Judge:

Respondent determined a deficiency of $259.20 in petitioners' Federal income tax for 1965. The only issue presented is whether petitioners are liable for the tax on self-employment income under the provisions of sections 1401 and 1402, Internal Revenue Code of 1954.1

FINDINGS OF FACT

Some of the facts have been stipulated and are found accordingly.

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