Memorandum Opinion
FAY, Judge:
Respondent determined a deficiency of $639.90 in petitioner's Federal income tax. The sole issue is whether petitioner is liable for the tax on self-employment income under sections 1401 and 1402.
The facts have been fully stipulated and are so found.
Petitioner Carolyn E. Andersch resided in Kennewick, Wash., when the petition was filed herein.
In 1980 petitioner earned...
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