Memorandum Findings of Fact and Opinion
SWIFT, Judge:
Respondent determined a deficiency in petitioners' Federal self-employment tax liability for 1980 in the amount of $405.
Petitioners resided at Lansdale, Pennsylvania, at the time their petition was filed. They timely filed their 1980 Federal income tax return, Form 1040A. Petitioners requested respondent to figure the tax due thereon.
Pursuant to such request, respondent determined on...
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