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STEVENSON v. COMMISSIONER

Docket No. 11931-79.

41 T.C.M. 1121 (1981)

T.C. Memo. 1981-127

Cyril Stevenson, Jr. v. Commissioner.

United States Tax Court.

Filed March 19, 1981.

Attorney(s) appearing for the Case

Cyril Stevenson, Jr., pro se, Sacramento, Calif. Gerald J. Beaudoin, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in the joint Federal income tax of Elizabeth Stevenson and Cyril Stevenson, Jr. (petitioner), in the amount of $467 for calendar year 1976. The issue for decision is whether petitioner is liable for self-employment tax imposed by section 1401, I.R.C. 1954,1 for the tax year ending December 31, 1976.

Findings of Fact

Some...

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