CARMICHAEL v. COMMISSIONER

Docket No. 1484-75.

35 T.C.M. 1189 (1976)

T.C. Memo. 1976-272

Wayne W. and Goldie A. Carmichael v. Commissioner.

United States Tax Court.

Filed August 24, 1976.


Attorney(s) appearing for the Case

Wayne W. Carmichael, pro se, 77725 Calif. Dr., Palm Desert, Calif. Willard N. Timm, for the respondent.


Memorandum Opinion

RAUM, Judge:

The Commissioner determined the following deficiencies in petitioners' income taxes:

  Year              Amount

  1969 ..........  $  379.25
  1970 ..........     701.32
  1971 ..........   1,071.47

These deficiencies include self-employment taxes for 1969-1971, in the respective amounts of $379.25, $405.72, and $585, which are not in dispute.

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