Teresa G. Butner - Page 2

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          conclusions of law were filed and served upon the parties.                  
               Petitioner filed objections (petitioner’s objections) to the           
          Special Trial Judge’s recommended findings of fact and conclu-              
          sions of law.  Respondent did not.                                          
               In petitioner’s objections, petitioner advances many of the            
          same contentions and arguments that she advanced at trial and/or            
          in her posttrial briefs.  We conclude that the Special Trial                
          Judge gave appropriate consideration to those contentions and               
          arguments in making his recommended findings of fact and conclu-            
          sions of law.                                                               
               In petitioner’s objections, petitioner also advances the               
          following three contentions:                                                
               [1] There is a legal means by which the Petitioner’s                   
               husband [William E. Butner] would not have to pay                      
               F.I.C.A. [Federal Insurance Contributions Act] taxes.[2]               
               It was to his advantage to do so, however he was                       
               prohibited from doing so by the confiscations and                      
               exorbitant expenses arising out of the actions of the                  
               Bankruptcy Trustee over a period of many years.                        
               [2] * * * the Petitioner has never acquired assets                     
               jointly with her husband.                                              
               [3] * * * There is a distinct difference in income                     
               taxes and F.I.C.A. taxes.  The only reason F.I.C.A.                    
               taxes are reported on the income tax return is because                 

               2Income earned by a self-employed individual, as William E.            
          Butner (Mr. Butner) was during the years at issue, is not subject           
          to tax under sec. 3101, i.e., tax under the Federal Insurance               
          Contributions Act (FICA tax).  Rather, such income is subject to            
          tax under sec. 1401, i.e., tax under the Self-Employment Contri-            
          butions Act of 1954 (self-employment tax).  Self-employment tax             
          is imposed by the Code in subtitle A relating to “Income Taxes”.            
          See sec. 1401.                                                              

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Last modified: November 10, 2007