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STEWART v. COMMISSIONER

Docket No. 1332-78.

38 T.C.M. 1120 (1979)

T.C. Memo. 1979-287

Charles T. Stewart and Carolyn Stewart v. Commissioner.

United States Tax Court.

Filed July 31, 1979.

Attorney(s) appearing for the Case

Charles T. Stewart, pro se. Charles O. Cobb, for the respondent.

Memorandum Opinion

DAWSON, Judge:

Respondent determined a deficiency of $1,113.90 in petitioners' Federal income tax for the year 1975. The two issues presented for decision are (1) whether petitioner Charles T. Stewart is liable for the tax on self-employment income under sections 1401 and 1402, Internal Revenue Code,1 for the year 1975; and (2) whether the self-employment tax and the limitations upon the exemption provided...

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