Poteet v. Commissioner ( 1979 )

LINDLEY R. POTEET and PATRICIA R. POTEET, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Poteet v. Commissioner

Docket No. 317-78.

United States Tax Court

T.C. Memo 1979-123; 1979 Tax Ct. Memo LEXIS 400; 38 T.C.M. 562; T.C.M. (RIA) 79123;

April 4, 1979, Filed

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Lindley R. Poteet and Patricia R. Poteet, pro se.

James M. Eastman, for the respondent.

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QUEALY

MEMORANDUM FINDINGS OF FACT AND OPINION

QUEALY, Judge: Respondent determined a deficiency of $390 in the joint Federal income tax return of petitioners for the taxable year 1975.

The sole issue presented for our decision is whether petitioners are liable for the tax imposed on self-employment income under the provisions of sections 1401 and 1402. ^{1979 Tax Ct. Memo LEXIS 400">*401 FINDINGS OF FACT}

Some of the facts have been stipulated and are so found. The stipulation of facts and exhibits attached thereto are incorporated herein by this reference.

Petitioners Lindley R. and Patricia R. Poteet, husband and wife, filed a joint Federal income tax return for the taxable year 1975. At the time of the filing of the petition herein, petitioners resided in Mission Viejo, California. 1979 Tax Ct. Memo LEXIS 400">*402 determined a deficiency of $390 in petitioner's income tax based upon the petitioner's liability for the self-employment tax. 1979 Tax Ct. Memo LEXIS 400">*403 included therein. ; ; ; ; ; ; . Sections 1401 and 1402 are in keeping with the acknowledged authority of Congress to provide for the overall public welfare through the Social Security Act. ; ; , cert. denied, . Petitioner is liable for the payment of the tax on his income from self-employment.

Decision will be entered for the respondent.

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Footnotes

• 1. Unless otherwise indicated, all statutory references are to the Internal Revenue Code of 1954, as amended.↩

• 2. Patricia R. Poteet is a petitioner herein only by virtue of having filed a joint return with her husband, Lindley R. Poteet, for the year in question.↩

• 3. Respondent determined that petitioner was liable for self-employment tax in the amount of $468 on net self-employment income of $5,926. The deficiency at issue is only $390 because respondent also determined that petitioner was entitled to additional transportation and home-office expense deductions in the respective amounts of $330 and $68 and an additional medical expense deduction of $14.↩