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FIORITO v. COMMISSIONER

Docket No. 1541-79.

42 T.C.M. 1328 (1981)

T.C. Memo. 1981-576

Michael J. Fiorito, Jr. and Barbara J. Fiorito v. Commissioner.

United States Tax Court.

Filed September 30, 1981.

Attorney(s) appearing for the Case

Michael J. Fiorito, Jr., pro se. David D. Baier, for the respondent.

Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined a deficiency of $1,303.50 in petitioners' 1977 Federal income tax. The sole issue for decision is whether petitioner Michael J. Fiorito, Jr. is liable for the tax imposed on self-employment income under section 1401.1

Findings of Fact

Some of the facts have been stipulated. The stipulation of facts and the exhibits attached thereto...

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