1979 Tax Ct. Memo LEXIS 78 | Tax Ct. | 1979
MEMORANDUM OPINION
DAWSON,
OPINION OF SPECIAL TRIAL JUDGE
PETERSON,
Respondent determined a deficiency in petitioners' 1976 Federal income tax in the amount of $552.61. The only issue before the Court is whether William F. Reed (hereinafter petitioner) incurred a liability for self-employment tax on the net income earned from his sole proprietorship under section 1401.
The record shows that petitioners resided in Danville, California at the time their petition was filed, and that their Form 1040 for the calendar year 1976 was filed with the Office of1979 Tax Ct. Memo LEXIS 78">*80 the Internal Revenue Service in Fresno, California. For the year 1976, petitioner reported $6,995 of net profit on Schedule C, Profit or (Loss) From Business or Profession, from his profession as an Optometrist. On Schedule SE, Computation of Social Security Self-Employment Tax, petitioner reported the net profit shown on Schedule C, however, he did not calculate the self-employment tax and in lieu thereof reported "See Form 4029." As a result petitioners did not include the self-employment tax as a part of their Federal income tax liability.
Petitioners contend in their petition that the refusal by the Internal Revenue Service to accept Form 4029 as it relates to petitioner's self-employment income is unconstitutional.
Respondent's motion for summary judgment is supported by matters set forth in respondent's request for admissions which are deemed admitted under
During 1976 petitioner was a self-employed optometrist and earned $6,995 from his profession. Neither petitioner is a Christian Science practitioner. Also, neither petitioner was a member of a recognized religious sect or division thereof adhering to established tenets or teachings of such sect or division of conscientious opposition to acceptance of the benefits of any private or public insurance which make payments in the event of death, disability, old-age, or retirement or makes toward the cost of, or provides services for, medical care.
There is no dispute between the parties as it relates to the amount of self-employment income earned from petitioner's profession. The dispute centers on petitioner's contention that the self-employment tax is unconstitutional1979 Tax Ct. Memo LEXIS 78">*82 under the
Petitioner's contention that the self-employment tax infringes on the
Petitioner also contends that the self-employment tax is unconstitutional under the
Based on the record in this case, respondent has clearly established that as a matter of law he is entitled t prevail. Accordingly, respondent's motion for summary judgment will be granted.