PER CURIAM.
This is an appeal from a tax court decision and judgment determining a deficiency of $190.63 in the petitioner's federal self employment tax liability for the taxable year 1974. In 1974 petitioner earned $2413.00 of self employment income as the director of a childrens art center and as a bookkeeper. She timely filed her income tax return for that year, but failed to report as due, or pay, any self employment tax. Petitioner claims that she is exempt from...
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