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cost of maintaining a household for his daughter in 1990. We
conclude that petitioner did not meet his burden of proving that
he is entitled to claim head of household status for 1990.
E. Self-Employment Tax on Commission Income
Respondent argues that petitioner is liable for self-
employment taxes on the commissions he earned from his real
estate and crop hail insurance activities. Section 1401 imposes
tax on self-employment income. Section 1402 defines net earnings
from self-employment as the gross income derived by an individual
from the carrying on of any trade or business by such individual
less allowable deductions attributable to such trade or business.
Respondent argues that petitioner is a “qualified real estate
agent” within the meaning of section 3508, and that he is liable
for self-employment taxes on real estate and insurance
commissions he earned. Respondent has the burden of proof with
respect to petitioner’s liability for self-employment tax.
We found above that WFIC, not petitioner, earned the real
estate commissions in 1990, 1991, and 1993. Therefore,
petitioner is not liable for self-employment taxes on real estate
commissions in 1990, 1991, and 1993. Because petitioner earned a
real estate commission as a sole proprietor in 1992, he is liable
for self-employment tax on the commission regardless of whether
he is a “qualified real estate agent” under section 3508. We
also found that petitioner earned crop hail insurance commissions
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