George N. Seman - Page 5




                                        - 4 -                                         
          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.                          































Page:  Previous  1  2  3  4  5  

Last modified: May 25, 2011