United States Tax Court.
Memorandum Opinion
FAY, Judge:
Respondent determined deficiencies in petitioner's Federal income tax as follows:
Year Deficiency 1976 .............. $489.86 1977 .............. 334.60
The only issue presented is whether petitioner is exempt from the tax on self-employment income imposed by section 1401.
This case comes before us on motions for summary judgment filed...
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