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CHURCH v. COMMISSIONER

Docket No. 3010-69 SC.

29 T.C.M. 636 (1970)

T.C. Memo. 1970-146

Leonard H. Church and Martha A. Church v. Commissioner.

United States Tax Court.

Filed June 9, 1970.

Attorney(s) appearing for the Case

Leonard H. Church, pro se, 10534 Garfield Ave., Cleveland, Ohio. Gary R. DeFrang, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

The Commissioner determined a deficiency of $92.45 in petitioners' Federal income tax for the calendar year 1966. The sole issue presented for our decision is whether petitioners are liable for the tax on self-employment income under the provisions of sections 1401 and 1402 of the Internal Revenue Code of 1954.1

Findings of Fact

Some of the facts have...

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