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SIMPSON v. COMMISSIONER

Docket No. 3441-73.

64 T.C. 974 (1975)

KELBERN M. SIMPSON AND GISELA SIMPSON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 28, 1975.

Attorney(s) appearing for the Case

Ralph L. Jacobson, for the petitioner.

Nicholas G. Stucky and Thomas F. Kelly, for the respondent.

FORRESTER, Judge:

Respondent has determined a deficiency of $538 in petitioners' 1970 self-employment tax.1 The sole issue for our determination is whether Kelbern Simpson is liable for the self-employment tax imposed by section 1401(a)2 or whether he is excluded from liability for such tax because he is an "employee" within the meaning of section 1402(c)(2).

FINDINGS OF FACT

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