United States Tax Court.
Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1977 in the amount of $148. The only issue for decision is whether petitioner is liable for the tax on self-employment income under section 1401
Findings of Fact
Petitioner, who resided in San Diego, California, at the time of the filing of the petition...
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