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HENSON v. COMMISSIONER

Docket Nos. 8283-74, 296-75.

66 T.C. 835 (1976)

JULIA C. HENSON, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 5, 1976.

Attorney(s) appearing for the Case

Ilbert Phillips, for the petitioner.

Stephen W. Simpson and James D. Vandever, for the respondent.

OPINION

DRENNEN, Judge:

Respondent determined deficiencies in petitioner's income tax for the years 1972 and 1973 in the respective amounts of $226 and $681. The sole issue presented is whether petitioner is liable for the tax on self-employment income under sections 1401 and 1402, I.R.C. 1954,2 for the years at issue.

All of the facts have been stipulated and are summarized...

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