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COX v. COMMISSIONER

Docket No. 551-72.

60 T.C. 461 (1973)

SAMUEL J. AND MARTINA M. COX, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 20, 1973.

Attorney(s) appearing for the Case

Samuel J. Cox, pro se.

Philip G. Owens, for the respondent.

SOOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1969 in the amount of $700.58. Of this deficiency, the amount of $462.90 arises from respondent's determination that petitioners' net income from a partnership is subject to tax on income from self-employment imposed by section 1401(a), I.R.C. 1954.1

The issues for decision are:

...

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