MELLOTT, Chief Judge.
The issue, in essence, is whether an attorney at law, who has income not only from his general practice but also from the preparation of income tax returns, is engaged in "trade or business," within the purview of the Social Security Act, 42 U.S.C.A. § 301 et seq., as to the income derived from the preparation of such returns rather than from the "exercise of his profession as a * * * lawyer."
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