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POTEET v. COMMISSIONER

Docket No. 317-78.

38 T.C.M. 562 (1979)

T.C. Memo. 1979-123

Lindley R. Poteet and Patricia R. Poteet v. Commissioner.

United States Tax Court.

Filed April 4, 1979.

Attorney(s) appearing for the Case

Lindley R. Poteet and Patricia R. Poteet, pro se, 22652 Orellana, Mission Viejo, Cal. James M. Eastman, for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

Respondent determined a deficiency of $390 in the joint Federal income tax return of petitioners for the taxable year 1975.

The sole issue presented for our decision is whether petitioners are liable for the tax imposed on self-employment income under the provisions of sections 1401 and 1402.1

Findings of Fact

Some of the facts have been stipulated...

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