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MORROW v. COMMISSIONER

Docket No. 14841-80.

45 T.C.M. 1204 (1983)

T.C. Memo. 1983-186

John Wesley Morrow v. Commissioner.

United States Tax Court.

Filed April 5, 1983.

Attorney(s) appearing for the Case

Kenneth E. Lee, for the petitioner. Charles B. Zuravin, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined a deficiency of $126.86 in petitioner's 1978 Federal income tax and an addition to tax of $12.70 under section 6651(a).1 We must decide whether petitioner is liable for self-employment tax imposed by section 1401 and the addition to tax under section 6651(a).

Findings of Fact

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

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