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RAMSAY v. COMMISSIONER

Docket No. 1934-80.

46 T.C.M. 1497 (1983)

T.C. Memo. 1983-590

Selwyn P. Ramsay v. Commissioner.

United States Tax Court.

Filed September 26, 1983.

Attorney(s) appearing for the Case

Selwyn P. Ramsay, pro se. Edgar G. Rios, for the respondent.

Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent has determined a deficiency of $135.17 in petitioner's 1976 Federal income tax. The sole issue for determination is whether petitioner properly included gross rentals and property taxes from certain real estate he owned in computing his "net earnings from self-employment" under section 1402.1

Findings of Fact...

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