Memorandum Opinion
FAY, Judge:
Respondent determined a deficiency in the Federal income tax of the petitioner for the calendar year 1963 in the amount of $107.05.
The issues presented for determination are (1) whether the petitioner is liable for the payment of self-employment tax for 1963 as a result of engaging in the trade or business of being a babysitter and (2) whether the respondent properly disallowed certain...
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