United States Tax Court May 21, 1979, Docket No. 10442-77. (Chapman v. Commissioner)

HOWARD L. CHAPMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Chapman v. Commissioner Docket No. 10442-77. United States Tax Court T.C. Memo 1979-202; 1979 Tax Ct. Memo LEXIS 328; 38 T.C.M. (CCH) 841; T.C.M. (RIA) 79202; May 21, 1979, Filed *328 Held, prior sec. 1402(h) (now sec. 1402(g)) is constitutional. Held further, petitioner is liable for self-employment tax under sec. 1401.