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JANSEN v. COMMISSIONER

Docket Nos. 10323-81, 23070-81.

44 T.C.M. 1494 (1982)

T.C. Memo. 1982-619

Peter B. Jansen v. Commissioner.

United States Tax Court.

Filed October 25, 1982.

Attorney(s) appearing for the Case

Charles E. Craze, Daniel J. Loomis, and Brian Thompson, 6929 W. 130th St., Parma Heights, Ohio, for the petitioner. Kristine A. Roth, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

In these consolidated cases respondent determined deficiencies in petitioner's Federal income taxes as follows:

  Docket No.    Year    Deficiency

    10323-81    1978     $612.97
    23070-81    1979      932.21

The only issue for our decision is whether petitioner is liable for self-employment tax, pursuant to section 1401, with respect to compensation he received in the...

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