Memorandum Findings of Fact and Opinion
CLAPP, Judge:
Respondent determined a deficiency of $5,049.90 in petitioners' income tax for 1979. The issues for our determination are: 1) whether in computing his net profit from farming petitioner Richard Crawford is entitled to deductions in excess of those conceded by respondent and 2) whether Marilyn Crawford's earnings are subject to the tax on self-employment income provided by section 1401. For convenience...
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