Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax (self-employment tax) for the calendar year 1979 in the amount of $713. The issue for decision is whether petitioner is an independent contractor liable for the self-employment tax imposed by section 1401.
Findings of Fact
Some of the facts have been stipulated and are found accordingly.
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