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WARD v. C. I. R.

No. 79-2298 Summary Calendar.

608 F.2d 599 (1979)

In re Jacob R. WARD, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

December 19, 1979.

Attorney(s) appearing for the Case

Butler, Boltz & Vickers, Paul A. Butler, Houston, Tex., for petitioner-appellant.

M. Carr Ferguson, Asst. Atty. Gen., James F. Miller, Gilbert E. Andrews, Act. Chief, Appellate Section, Grant W. Wiprud, Tax Division, U. S. Dept. of Justice, Lester Stein, Acting Chief Counsel, IRS, Washington, D. C., for defendant-appellee.

Before BROWN, KRAVITCH and FRANK M. JOHNSON, JR., Circuit Judges.

PER CURIAM:

Appellant taxpayer was self-employed as a salesman for Lubrication Engineer, Inc., during the years 1973 through 1976. He paid no self-employment tax during those years. Instead, he filed a Form 4029 Application for Exemption from Tax on Self-Employment and Waiver of Benefits. This exemption is available under the Internal Revenue Code Section 1402(h) (currently codified and referred to as Section 1402(g)).1 This exemption...

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