Memorandum Findings of Fact and Opinion
STERRETT, Judge:
Respondent, on March 31, 1976, issued a statutory notice in which he determined a deficiency in petitioner's income tax for her taxable year 1974 in the amount of $1,042.80. The sole issue for our determination is whether petitioner is liable for self-employment tax under section 1401, I.R.C. 1954.
Findings of Fact
Some of the facts have been stipulated and are so found. The stipulation...
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