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POOL v. COMMISSIONER

Docket Nos. 982-75, 2081-76.

36 T.C.M. 565 (1977)

T.C. Memo. 1977-131

Leslie and Willie J. Pool v. Commissioner. Leslie Pool v. Commissioner.

United States Tax Court.

Filed May 4, 1977.

Attorney(s) appearing for the Case

Leslie Pool, pro se, St. Rt. Box 49E, Monahans, Tex. Douglas R. Fortney, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a deficiency of $275 in petitioners' 1973 income tax (docket No. 982-75) and a deficiency of $388.40 in petitioner Leslie Pool's 1974 income tax (docket No. 2081-76). The sole issue is whether petitioners are liable for the self-employment tax, pursuant to section 1401.1

Findings of Fact

Some facts were stipulated and are found accordingly...

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