Robert Shelton Jaggard and Marybeth Jaggard v. Commissioner of Internal Revenue

Robert Shelton Jaggard appeals from a decision of the Tax Court holding him liable for self-employment taxes in the amount of $1,042.80. 1 Jaggard is a self-employed physician. Although he earned $13,200 of self-employment income in 1974 he paid no self-employment tax. On his 1974 income tax return Jaggard claimed a “religious exemption” from the tax on self-employment income. 2 On appeal he argues that he is entitled to an exemption from the self-employment tax under 26 U.S.C. § 1402(g). 3

Section 1402(g) exempts members of certain religious faiths from payment of the tax if the Secretary of…