United States Tax Court.
Memorandum Findings of Fact and Opinion
HALL, Judge:
Respondent determined a deficiency of $1,512.12 in petitioners' 1974 income tax. Because of concessions by the parties, the sole issue remaining for decision is whether petitioner was self-employed within the meaning of section 401 (c)
Findings of Fact
Some of the facts have been stipulated by the parties and are found accordingly.
At the...
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