Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The Commissioner determined a deficiency in the petitioner's Federal income tax for 1974 in the amount of $568.40. The Commissioner has conceded some of the deficiency; the only issue for decision is whether the petitioner is relieved from liability for the tax on self-employment income under the provisions of sections 1401 and 1402 of the Internal Revenue Code of 1954
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