Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The Commissioner determined a deficiency in the petitioner's Federal income tax for 1974 in the amount of $568.40. The Commissioner has conceded some of the deficiency; the only issue for decision is whether the petitioner is relieved from liability for the tax on self-employment income under the provisions of sections 1401 and 1402 of the Internal Revenue Code of 1954
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
