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LERNER v. COMMISSIONER

Docket No. 8406-72.

34 T.C.M. 331 (1975)

T.C. Memo. 1975-60

Alan Lerner v. Commissioner.

United States Tax Court.

Filed March 17, 1975.

Attorney(s) appearing for the Case

Alan Lerner, pro se, 165 Overmount Ave., West Patterson, N.J., Peter Matwiczyk, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

In this case respondent has determined a deficiency in self-employment tax in the amount of $538.20 for 1970. The sole issue for our decision is whether petitioner is liable for the self-employment tax imposed by section 1401.1

Findings of Fact

Some of the facts have been stipulated and are so found.

Petitioner, Alan Lerner (Lerner), resided in...

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