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DEVINE v. COMMISSIONER.

Docket No. 15272-79.

41 T.C.M. 375 (1980)

T.C. Memo. 1980-511

James E. Devine v. Commissioner.

United States Tax Court.

Filed November 19, 1980.

Attorney(s) appearing for the Case

James E. Devine, pro se, Beecher, Illinois. John J. Morrison, for the respondent.

Memorandum Opinion

FAY, Judge:

Respondent determined deficiencies in petitioner's Federal income tax as follows:

  Year                Deficiency

  1976 ..............  $489.86
  1977 ..............   334.60

The only issue presented is whether petitioner is exempt from the tax on self-employment income imposed by section 1401.1

This case comes before us on motions for summary judgment filed...

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