Memorandum Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioner's income tax for the calendar years 1973, 1974, 1975 and 1976 in the amounts of $864, $1,042.80, $1,113.90 and $1,208, respectively.
The only issue for decision is whether petitioner is liable for the tax on self-employment income under sections 1401 and 1402, I.R.C. 1954,
All of the facts have...
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.
