COFFEY, Circuit Judge.
The appellants David and Rachel Templeton appeal the tax court's affirmance of a $227.24 deficiency assessment for unpaid self-employment taxes in 1977. On appeal, they essentially raise two issues: (1) whether they qualify for an exemption from self-employment tax under 26 U.S.C. §§ 1402(e) & (g), Internal Revenue Code; and, if not (2) whether those sections are unconstitutional. We find the appellants' arguments to be without...
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