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although it appears that he was compensated on other than an
hourly basis.
In the notice of deficiency respondent determined that
petitioner received nonemployee compensation in the amount of
$8,677 from a source not identified in the record. We assume
that the source of such income was one of the above-mentioned
employers and that the BLS adjustment reasonably approximates the
amount of income earned from the other. At trial petitioner
admitted that he received compensation from both employers,
although he testified that with respect to each year, as far as
he knew, he has never been self-employed.
Given petitioner's poor recollection, his generalized
testimony that he was never self-employed is insufficient to
overcome the contrary presumption on the point, and in the
absence of any evidence to rebut the reconstruction of his
unreported income, including the use of BLS statistics, we find
that all of the income attributable to petitioner for the year
1989 constitutes earnings from self-employment within the meaning
of section 1402, subject to the tax imposed by section 1401.
Accordingly, the deficiency determined by respondent for the year
1989 is sustained.
1990
Although not entirely free from doubt, it appears that
petitioner's employment situation for 1990 was the same as 1989.
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