Court of Appeals for the Eleventh Circuit September 4, 1984, 84-7023 (Robert D. Patterson v. Commissioner of Internal Revenue)

PER CURIAM:

Robert D. Patterson, a self-employed taxpayer, appeals from a decision of the U.S. Tax Court affirming the Tax Commissioner’s determination that Patterson was not exempt from self-employment taxes because of his religious beliefs and that he was subject to a penalty for intentional disregard of Internal Revenue Service rules and regulations. We affirm.