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petitioner, he is liable for tax on the income determined in the
notice of deficiency mailed to him, plus the $16,050 for 1992,
less the amounts attributable to Carolyn Webb under California
community property law.
Issue 2. Self-Employment Tax
Respondent determined that petitioner is liable for self-
employment tax on 100 percent of the nonemployee compensation he
received during 1990, 1991, and 1992.
A husband's self-employment income earned during the
marriage is presumed to be community property. People v.
Lockett, 25 Cal. App. 3d 433, 439 (1972). However, the Code
carves out an exception for self-employment tax purposes. In a
community property State, where self-employment income is earned
by the husband, unless the wife exercises substantially all of
the management and control of the trade or business, all of the
income will be treated as the income of the husband for self-
employment tax purposes. Sec. 1402(a)(5)(A); sec. 1.1402(a)-
8(a), Income Tax Regs. Since petitioner does not allege that
Carolyn Webb had anything to do with the self-employment income
earned in his name, it is petitioner, and not Carolyn Webb, who
is liable for 100 percent of the self-employment tax.
Issue 3. Additions to Tax Under Section 6651(a)(1)
7(...continued)
requirements of sec. 66(a)(2)(A) and (a)(4).
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