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OPINION
Petitioners bear the burden of proving that the determina-
tions in the notice that remain at issue are erroneous.18 See
Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115 (1933).
Respondent no longer maintains, as respondent did in the
notice, that the 1993 claimed rent, the 1994 claimed rent, and
the 1995 claimed rent for petitioners’ farmland and petitioners’
personal property that petitioners received from JJ & P Farms,
Inc., are subject to self-employment tax. The only dispute
remaining between the parties that we must resolve is whether the
1995 claimed rent for petitioners’ 800-head capacity hog barn,
reduced by the deductions attributable to such rent, is subject
to self-employment tax because it constitutes net earnings from
self-employment under section 1402(a)(1).
As applicable here, section 1402(a)(l) defines the term “net
earnings from self-employment” to mean
the gross income derived by an individual from any
trade or business carried on by such individual, less
the deductions allowed by this subtitle which are
attributable to such trade or business * * * except
that in computing such gross income and deductions
* * *--
(1) there shall be excluded rentals from real
18Sec. 7491(a) is not applicable in the instant case. That
is because respondent issued the notice to petitioners on Mar.
20, 1998, and a fortiori the examination of the years involved
here would have commenced before July 23, 1998. See Internal
Revenue Service Restructuring and Reform Act of 1998, Pub. L.
105-206, sec. 3001(c), 112 Stat. 727.
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