Legal Opinion
Baylis v. Commissioner
United States Tax Court
Decided January 11, 1982No. Docket No. 557-80Unpublished
1Opinion of the Court
NORMILE OAKMAN BAYLIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Baylis v. Commissioner
Docket No. 557-80.
United States Tax Court
T.C. Memo 1982-10; 1982 Tax Ct. Memo LEXIS 740; 43 T.C.M. (CCH) 276; T.C.M. (RIA) 82010;
January 11, 1982.
Normile Oakman Baylis, pro se.
Joan J. Fahlgren, for the respondent.
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: Respondent determined a deficiency in petitioner's Federal self-employment tax for the year 1977 in the amount of $ 1,240.53. The only issue involves the constitutionality of the self-employment tax or, more specifically,…
2Cases cited5 opinions
- Palmer v. CommissionerUnited States Tax Court · 1969
- Henson v. CommissionerUnited States Tax Court · 1976
- Robert Shelton Jaggard and Marybeth Jaggard v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1978
- In Re Jacob R. Ward v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1979
- Randolph v. CommissionerUnited States Tax Court · 1980