Memorandum Findings of Fact and Opinion
GOFFE, Judge:
The Commissioner determined a deficiency in petitioners' Federal income tax for the taxable year 1977 in the amount of $227.24. The sole issue presented for our decision is whether petitioners are not liable for self-employment tax because of their religious beliefs.
Some of the facts were stipulated. The stipulation of facts and attached exhibits are incorporated by this reference.
Petitioners...
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