Memorandum Findings of Fact and Opinion
COHEN, Judge:
Respondent determined deficiencies in petitioner's self-employment tax of $414.08 for 1979 and $804.45 for 1980. Petitioner contends that he is exempt from self-employment tax by reason of his membership in the Society of Friends and his personal beliefs and that the limitation on exemption in section 1402(g)
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