Memorandum Opinion
COHEN, Judge:
Respondent determined a deficiency of $1,470 in petitioners' Federal income taxes for 1979. The amount of $1,199 in dispute is self-employment tax on petitioner James LeMaster's earnings as a minister. Petitioner contends that he is exempt from such tax.
Some of the facts have been stipulated, and the stipulation of facts is incorporated herein by this reference. Petitioners were residents of Medford, Wisconsin, at...
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