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SCHWARTZ v. COMMISSIONER

Docket No. 10500-78.

41 T.C.M. 1088 (1981)

T.C. Memo. 1981-116

Lucille Schwartz v. Commissioner.

United States Tax Court.

Filed March 12, 1981.

Attorney(s) appearing for the Case

Lucille Schwartz, pro se. Theodore F. Brill, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined a $725.58 deficiency in petitioner's 1975 income tax return. The sole issue for determination is whether petitioner is liable for the self-employment tax under section 1401.1

Findings of Fact

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

At the time she filed her petition, petitioner resided in Boca Raton,...

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