United States Tax Court.
Memorandum Findings of Fact and Opinion
WRIGHT, Judge:
Respondent determined a deficiency in petitioner's 1980 Federal income tax in the amount of $1,768. The sole issue for our consideration is whether petitioner is entitled to a self-employment tax exemption under section 1402(c).
Findings of Fact
Most of the facts have been stipulated and are so found. The stipulation of facts and the attached exhibits are...
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