Memorandum Opinion
DAWSON, Judge:
Respondent determined a deficiency of $2,015.72 in petitioner's Federal income tax for 1987. At issue is whether petitioner's net income from oil and gas working interests in 1987 is subject to self-employment taxes imposed by section 1401.
This case was submitted fully stipulated. The stipulation of facts and accompanying exhibits are incorporated herein by this reference. The pertinent...
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