Memorandum Findings of Fact and Opinion
HAMBLEN, Judge:
Respondent determined a deficiency in the amount of $604.35 in petitioners' 1976 individual Federal income tax. The sole issue for determination is whether petitioners are liable for self-employment tax under section 14011 with respect to income received for services as an ordained minister.
Some of the facts have been stipulated and are found accordingly. The stipulation...
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