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KLAMM v. COMMISSIONER

Docket No. 4129-70 SC.

30 T.C.M. 462 (1971)

T.C. Memo. 1971-108

Orville W. Klamm and June D. Klamm v. Commissioner.

United States Tax Court.

Filed May 17, 1971.

Attorney(s) appearing for the Case

Orville W. Klamm and June D. Klamm, pro se, 13804 Manor Dr., Westminster, Calif. Stephen W. Simpson, for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSTON, Commissioner:

Respondent determined a deficiency of $422.40 in petitioners' Federal income tax for 1967. The issue presented is whether petitioners are liable for the tax on self-employment income under the provisions of sections 1401 and 1402, Internal Revenue Code of 1954.1

Most of the facts have been stipulated and are...

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