Memorandum Opinion
FEATHERSTON, Judge:
Respondent determined a deficiency in the amount of $963.62 in petitioner's self-employment tax for 1977. The only issue for decision is whether the self-employment tax is constitutional.
At the time the petition was filed, petitioner was a legal resident of Irving, Texas. Petitioner and his wife, Ramona A. Huffman, filed a joint Federal income tax return for 1977 with the Internal Revenue Service Center, Austin...
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