Hull v. Commissioner
United States Tax Court
Petitioner never filed any application for exemption from self-employment tax after 1967. Held, petitioner's request around 1960 to the Social Security Administration for refund of self-employment taxes does not constitute a proper assertion of exemption under sec. 1402(e), I.R.C. 1954. Held further, application of the self-employment tax does not violate petitioner's First Amendment rights.
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Petitioner never filed any application for exemption from self-employment tax after 1967. Held, petitioner's request around 1960 to the Social Security Administration for refund of self-employment taxes does not constitute a proper assertion of exemption under sec. 1402(e), I.R.C. 1954. Held further, application of the self-employment tax does not violate petitioner's First Amendment rights. Henson v. Commissioner,66 T.C. 835, 838 (1976). Held further, the time requirements for filing an application provided in sec. 1402(e)(2) do not violate the Fifth Amendment.
1Opinion of the Court
WILLIS R. HULL AND RUTH H. HULL, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hull v. Commissioner
Docket Nos. 669-80, 670-80, 6213-80.
United States Tax Court
T.C. Memo 1982-341; 1982 Tax Ct. Memo LEXIS 398; 44 T.C.M. (CCH) 166; T.C.M. (RIA) 82341;
June 21, 1982.
Petitioner never filed any application for exemption from self-employment tax after 1967. Held, petitioner's request around 1960 to the Social Security Administration for refund of self-employment taxes does not constitute a proper assertion of exemption under sec. 1402(e), I.R.C. 1954. Held further, application of the…
2Cases cited3 opinions
- Palmer v. CommissionerUnited States Tax Court · 1969
- Henson v. CommissionerUnited States Tax Court · 1976
- David M. Strang and Eleanor L. Strang v. United StatesCourt of Appeals for the Sixth Circuit · 1979