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BARNETT v. COMMISSIONER

Docket No. 9270-76.

69 T.C. 609 (1978)

BURLEIGH F. BARNETT AND NANON L. BARNETT, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 26, 1978.

Attorney(s) appearing for the Case

Allen E. Pye, for the petitioners.

William P. Hardeman, for the respondent.

OPINION

TIETJENS, Judge:

Respondent has determined a deficiency in petitioners' Federal self-employment tax for 1972 in the amount of $589.97. The issue is whether money received by petitioner Burleigh F. Barnett under a contract between him and Citizens First National Bank of Tyler is self-employment income subject to tax under section 1401.1

This case was fully stipulated pursuant to Rule 122, Tax Court Rules...

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