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BAYLIS v. COMMISSIONER

Docket No. 557-80.

43 T.C.M. 276 (1982)

T.C. Memo. 1982-10

Normile Oakman Baylis v. Commissioner.

United States Tax Court.

Filed January 11, 1982.

Attorney(s) appearing for the Case

Normile Oakman Baylis, pro se. Joan J. Fahlgren, for the respondent.

Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined a deficiency in petitioner's Federal self-employment tax for the year 1977 in the amount of $1,240.53. The only issue involves the constitutionality of the self-employment tax or, more specifically, whether or not respondent's denial of an exemption from the self-employment tax under sections 1401 and 14021

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