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not of this Court. Iselin v. United States, 270 U.S. 245, 250
(1926).
Upon the basis of the record, we conclude that petitioner
received self-employment net earnings, and, accordingly, is
subject to self-employment tax. Respondent is sustained on this
issue.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for respondent.
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Last modified: May 25, 2011