Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The Commissioner determined deficiencies in the pettiioner's Federal income taxes of $392.72 for 1973, $569.99 for 1974, and $1,050.37 for 1976. The issue for decision is whether the petitioner is entitled to exemption from the self-employment tax because of her religious beliefs. She has also made an unrelated claim for an overpayment for a year for which no deficiency has been determined.
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