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We conclude in accordance with section 1401 that petitioner
is liable for additional self-employment tax in 1999 and 2000 on
his additional self-employment income from the disallowed
Schedule C deductions and cost of goods sold.
IV. Conclusion
To reflect respondent’s concessions at trial and on brief,
Rule 155 computations will be necessary.
To reflect the foregoing,
Decisions will be entered
under Rule 155.
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Last modified: May 25, 2011