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employment derived by an individual * * * during any taxable
year”. Sec. 1402(b). Net earnings from self-employment is then
defined as: “the gross income derived by an individual from any
trade or business carried on by such individual, less the
deductions allowed by this subtitle which are attributable to
such trade or business”. Sec. 1402(a); Eanes v. Commissioner,
supra.
In his motion for partial summary judgment, respondent takes
the position that petitioner is liable for self-employment tax on
petitioner’s net profits from his law practice. On petitioner’s
Forms 1040 for taxable years 1995 and 1996, he reported that net
profits were derived from his business or profession as an
“Attorney”. Petitioner’s income tax returns reported net profits
from self-employment of $116,814 for taxable year 1995 and of
$41,111 for taxable year 1996. On Schedules SE of those returns,
petitioner reported a self-employment tax due of $10,717 for
taxable year 1995 and of $5,809 for taxable year 1996.
Respondent has agreed that those calculations correctly reflect
petitioner’s self-employment tax liability for the taxable years
at issue.
On the basis of petitioner’s failure to respond to
respondent’s motion for partial summary judgment and on the basis
of the circumstances above, we find that a genuine issue of
material fact does not exist regarding petitioner’s liability for
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