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LOPEZ v. COMMISSIONER

Docket No. 19009-80.

43 T.C.M. 269 (1982)

T.C. Memo. 1982-7

William E. Lopez and Margarita Rivera Lopez v. Commissioner.

United States Tax Court.

Filed January 11, 1982.

Attorney(s) appearing for the Case

William E. Lopez, pro se, Las Vegas, Nevada. Dean H. Wakayama, for the respondent.

Memorandum Opinion

FAY, Judge:

Respondent determined a deficiency of $1,170 in petitioners' Federal income tax for 1978. After concessions, the only issue is whether imposition of self-employment tax is unconstitutional in this case.

All the facts have been stipulated and are found accordingly.

Petitioners, William E. Lopez and Margarita Rivera Lopez, were residents of Nevada when they filed their petition herein.

During 1978, Margarita...

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