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JOEL v. COMMISSIONER

Docket Nos. 7015-73 and 2708-74.

35 T.C.M. 1447 (1976)

T.C. Memo. 1976-319

George A.J. Joel v. Commissioner.

United States Tax Court.

Filed October 13, 1976.

Attorney(s) appearing for the Case

George A.J. Joel, pro se, 215 W. Hampton Ave., Monterey Park, Calif. Alan R. Herson, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined the following deficiencies in petitioner's Federal income taxes:

      Docket
       No.            Year   Deficiency

     7015-73 .......  1971    $570.06
     2708-74 .......  1972     659.85

The sole issue presented for our decision is whether petitioner is liable for the tax imposed on self-employment income under the provisions of sections 1401 and...

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