OPINION
RAUM, Judge:
The Commissioner determined a deficiency in the amount of $1,159.52 against petitioner for 1978 in respect of his self-employment earnings subject to tax under the social security legislation. Petitioner is a lawyer who resided in Downey, Calif., when the petition herein was filed. A stipulation of facts (as limited by petitioner), the undenied portions of the Commissioner's two Requests for Admissions, and an oral stipulation...
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