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RANDOLPH v. COMMISSIONER

Docket No. 5119-78.

74 T.C. 284 (1980)

RONALD E. RANDOLPH AND STELLA M. RANDOLPH, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 15, 1980.

Attorney(s) appearing for the Case

Ronald E. Randolph and Stella M. Randolph, pro se.

William J. Falk, for the respondent.

DRENNEN, Judge:

Respondent determined the following deficiencies in petitioners' income tax:

         1974 .................     $481
         1975 .................      477
         1976 .................      561

After concessions, the issues remaining for decision are:

(1) Whether petitioners are liable for the tax on their self-employment income under the provisions of sections 1401 and 1402, I.R.C. 1954;

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