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BERTRAM v. COMMISSIONER

Docket No. 2819-66.

27 T.C.M. 953 (1968)

T.C. Memo. 1968-195

Kathleen E. Bertram v. Commissioner.

United States Tax Court.

Filed September 3, 1968.

Attorney(s) appearing for the Case

Kathleen E. Bertram, pro se, P. O. Box 899, Grand Central Station, New York, N. Y. Charles M. Costenbader and Marvin A. Fein, for the respondent.

Memorandum Findings of Fact and Opinion

ATKINS, Judge:

The respondent determined deficiencies in income tax (tax on self-employment income) in the amounts of $175.54 for the taxable year 1962 and $259.20 for the taxable year 1963. The sole issue is whether the petitioner was self-employed during the years in question and therefore subject to the tax on self-employment income imposed by section 1401 of the Internal...

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