United States Tax Court November 9, 1981, Docket No. 9169-79. (Payne v. Commissioner)

LORAIN H. PAYNE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Payne v. Commissioner Docket No. 9169-79. United States Tax Court T.C. Memo 1981-654; 1981 Tax Ct. Memo LEXIS 91; 42 T.C.M. (CCH) 1646; T.C.M. (RIA) 81654; November 9, 1981. *91 Held: 1. Tax Court has jurisdiction to decide this case. 2. Tax Court has jurisdiction to enter a decision with respect to self-employment tax. 3.