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WALKER v. COMMISSIONER

Docket No. 16818-79.

43 T.C.M. 104 (1981)

T.C. Memo. 1981-710

C. Thomas Walker, Jr. and Sharon M. Walker v. Commissioner.

United States Tax Court.

Filed December 17, 1981.

Attorney(s) appearing for the Case

C. Thomas Walker, Jr., pro se. Howard Philip Newman, for the respondent.

Memorandum Findings of Fact and Opinion

NIMS, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the tax year ending December 31, 1977, in the amount of $1,229.43.

Due to concessions by the respondent the issues remaining for decision are: (1) whether the tax on self-employment income imposed by sections 1401-14031 is constitutional; and (2) whether petitioners paid certain rental expenses...

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