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MARCH v. COMMISSIONER

Docket No. 10047-77.

42 T.C.M. 283 (1981)

T.C. Memo. 1981-339

William E. March and Carla March v. Commissioner.

United States Tax Court.

Filed June 29, 1981.

Attorney(s) appearing for the Case

William E. March, pro se. David M. Kirsch, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined a $333.87 deficiency in petitioners' 1975 income tax. The issue for determination is whether petitioners are liable for the self-employment tax under section 1401.1

Findings of Fact

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

William E. (petitioner) and Carla...

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