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BAKER v. COMMISSIONER

Docket No. 5596-99.

82 T.C.M. 812 (2001)

T.C. Memo. 2001-283

William Richard Baker, Jr. v. Commissioner.

United States Tax Court.

Filed October 12, 2001.

Attorney(s) appearing for the Case

William Richard Baker, Jr., pro se. Edsel Ford Holman, Jr., for the respondent.

MEMORANDUM OPINION

RUWE, Judge:

This matter is before this Court on respondent's motion for partial summary judgment, which was filed pursuant to Rule 121.1 The issues for decision are whether petitioner's net earnings from his law practice are subject to self-employment taxes and whether payment of those taxes is voluntary. At the time the petition in this case was filed, petitioner resided in Knoxville, Tennessee.

Petitioner...

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