- 7 -
documents withheld on privilege grounds and concluded that the
documents contained both mental impressions, legal analysis, and
recommendations protected by the deliberative process privilege
as well as factual statements not so protected. We ordered
respondent to produce the nonprivileged portions of these
documents to petitioner.4 Petitioner now contends that his
failure to obtain the privileged portions of the documents is a
denial of due process. We reject that claim.
Self-Employment Income
Section 1401 imposes a tax on "self-employment income",
which is generally defined as the gross income, less allowable
deductions, derived by an individual from any trade or business
carried on by him during the taxable year. Sec. 1402(a) and (b).
The term "trade or business" for these purposes, however, does
not include the performance of services by an individual as an
employee. Sec. 1402(c)(3). "Employee" for this purpose is
defined in section 3121(d)(2) as, inter alia,
(2) any individual who, under the usual common
law rules applicable in determining the employer-
employee relationship, has the status of an employee;
* * *
4 Although the previously withheld information was, at
best, of marginal significance to petitioner's case, to avoid any
prejudice to petitioner the Court ordered a 1-week recess in the
trial proceedings to afford petitioner additional time to prepare
with respect to the newly disclosed information.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011