John Michael and Janice Hill Brannon - Page 12
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minister are not exempt from the tax on self-employment income
imposed by section 1401 is sustained for each year in issue.
In closing, we respond briefly to a question raised by
petitioners at trial and repeated in their brief. They question
how an individual could be treated as an employee (and therefore
not self-employed) for purposes of deductions allowable under
section 162, yet be treated as "self-employed" for purposes of
section 1401. Perhaps the question results from the common
practice of referring to the tax imposed by section 1401 as the
"self-employment" tax. That designation is somewhat misleading
because it suggests that the tax is imposed only upon individuals
who are self-employed. Technically, as noted above, that tax is
imposed upon an individual's "self-employment income", which by
definition, includes income earned as an employee under various
circumstances, including those present in this case.
To reflect the foregoing,
Decision will be
entered for respondent.
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