Memorandum Findings of Fact and Opinion
STERRETT, Judge:
Respondent, on August 19, 1977, issued a statutory notice in which he determined a deficiency in petitioner's Federal income tax for his calendar year 1975 in the amount of $1,113.90. 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...
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