MEMORANDUM OPINION
GUSSIS, Special Trial Judge:
This case was heard pursuant to the provisions of section 7443A(b) of the Internal Revenue Code and Rule 180 et seq.
Respondent determined a deficiency in petitioner's Federal income tax for the year 1986 in the amount of $560. The sole issue is whether petitioner is entitled to an exemption from the self-employment tax as a member of a certain religious faith pursuant...
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