Mortimer Z. Landsberg, Proprietor - Page 6




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          discussion by the Court as to the reasoning and rational behind             
          this holding other than citing * * * [section 1402(a)(5)(A)] and            
          the related Treasury Regulation.”  We agree that there are                  
          factual distinctions between this case and Webb.  However, it               
          would serve little purpose to discuss those distinctions in                 
          detail because we find that none is of any consequence.                     
          Furthermore, we think the language of section 1402(a)(5)(A) is              
          sufficiently clear so that reference to the statute is all that             
          was necessary in that case, as it is in this case, to support its           
          application.                                                                
               On brief, petitioner invites us to ignore several other                
          cases that support respondent’s determination because “none * * *           
          take into account * * * the practical aspects of how to treat               
          such an attribution of income * * * [to a married individual who            
          files a separate] tax return.”  Except as provided by section               
          6017,4 however, we fail to see how the filing status of the                 
          taxpayer makes any difference for purposes of section                       
          1402(a)(5)(A).                                                              
               In accordance with the provisions of section 1402(a)(5)(A)             
          petitioner must take into account all of the income and                     


               4 Sec. 6017 states, in relevant part: “In the case of a                
          husband and wife filing a joint return * * * [the self-employment           
          tax] shall not be computed on the aggregate income but shall be             
          the sum of the [self-employment] taxes computed * * * on the                
          separate self-employment income of each spouse.”  The concept of            
          “separate self-employment income of each spouse” in sec. 6017 is            
          entirely consistent with sec. 1402(a)(5)(A).                                





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