LEWIS R. MORGAN, Senior Circuit Judge:
The appellees, Fred W. and Margaret T. Steffens, brought this action in the Tax Court seeking a redetermination of certain deficiencies assessed against them by the Commissioner of the Internal Revenue Service. The Commissioner determined that the taxpayers were liable for the self-employment tax imposed by Section 1401 of the Internal Revenue Code of 1954, 26 U.S.C. § 1401, on remuneration received by Fred Steffens for...
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