                          T.C. Memo. 1999-105



                        UNITED STATES TAX COURT



                WILLIAM CLOVIS WILLIAMS, Petitioner v.
             COMMISSIONER OF INTERNAL REVENUE, Respondent



        Docket No. 17320-97.                      Filed April 1, 1999.



        William Clovis Williams, pro se.

        Martha J. Weber, for respondent.



                          MEMORANDUM OPINION


        DINAN, Special Trial Judge:   This case was heard pursuant to

the provisions of section 7443A(b)(3) and Rules 180, 181, and

182.1

        1
          Unless otherwise indicated, all section references are
to the Internal Revenue Code in effect for the taxable year in
issue. All Rule references are to the Tax Court Rules of
Practice and Procedure.
                                - 2 -

     Respondent determined a deficiency in petitioner's Federal

income tax for 1994 in the amount of $744.2

     The issue for decision is whether petitioner's earnings from

his Schedule C business activity are subject to self-employment

tax under section 1401.

     Some of the facts have been stipulated and are so found.

The stipulations of fact and attached exhibits are incorporated

herein by this reference.   Petitioner resided in Ragley,

Louisiana, on the date the petition was filed in this case.

     Petitioner was a minister during 1994.    He also operated a

business which he referred to as Neighborhood Handyman (the

handyman business).   On a Schedule C attached to his 1994

return,3 petitioner reported a net profit from his handyman

business in the amount of $5,263.85.    He did not report any

liability for self-employment taxes with respect to this net

profit.   In the statutory notice of deficiency, respondent

determined that petitioner's earnings from his handyman business

are subject to self-employment tax.




     2
          In paragraph 3 of   his Answer, respondent alleges that
while the cover page of the   notice of deficiency states a
deficiency in the amount of   $2,113, the correct deficiency
determined in the notice is   $744.
     3
          Petitioner and his wife, Wendy A. Williams, filed a
joint 1994 Federal income tax return. The notice of deficiency
in this case was issued jointly to petitioner and Mrs. Williams,
but Mrs. Williams has not filed a petition in this matter and is
not a party to this proceeding.
                                 - 3 -

     In Williams v. Commissioner, T.C. Summary Opinion 1997-145,

this Court addressed petitioner's various arguments.       We decided

the same issue which is before us in this case in favor of

respondent with respect to petitioner's 1993 taxable year.      We

there held:

          Although the income petitioner derived from his
     handyman business may have enabled him to sustain his
     ministry at Moss Bluff Church of Christ and to fulfill
     the obligation of supporting his family, those reasons
     or motives do not cause the handyman business to be
     integral to the conduct of his ministry. Petitioner
     failed to show that his self-employment income from the
     handyman business was earned "with respect to services
     performed by him as * * * [a] minister", as required
     by section 1402(e).

                 *     *     *     *       *     *     *

     Petitioner failed to present evidence to show that the
     tenets or teachings of the Moss Bluff Church of Christ
     are opposed to private or public insurance programs.
     Petitioner further failed to show that he is a member
     of any other recognized religious sect, or division
     thereof, whose tenets or teachings oppose the
     acceptance of private or public insurance benefits.
     Moreover, petitioner failed to produce any evidence
     that he completed and filed a Form 4029 with the IRS,
     as required by the regulations, to qualify for an
     exemption from self-employment tax under section
     1402(g).

     We find that this case is factually indistinguishable from

Williams v. Commissioner, supra.       There has been no change in the

applicable law, and petitioner has not presented any additional

arguments.    Accordingly, under the doctrine of collateral

estoppel, we hold that petitioner's earnings from his handyman

business are subject to self-employment tax under section 1401.
                                 - 4 -

See Commissioner v. Sunnen, 333 U.S. 591, 597 (1948); Shaheen v.

Commissioner, 62 T.C. 359, 363 (1974).

     To reflect the foregoing,



                                              Decision will be entered

                                         for respondent.
