Thorbus

This is an action to review a final decision of the Secretary of Health, Education and Welfare in which it was determined that the plaintiff herein was not entitled to old-age insurance benefits. *869 Plaintiff applied for the benefits on the grounds that he was a self-employed person. There was no dispute that plaintiff had paid the self-employment tax for! the necessary period. The Bureau denied his claim on the basis that his alleged self-employment income was “income from real estate rentals” and, hence, did not bring the plaintiff under the benefits of the Act. At plaintiff’s request, he was accorded a hearing before a referee who reached a similar conclusion. Plaintiff’s request for a review of the referee’s decision was denied by the Appeals Council and he now seeks review here.

The Social Security Act, Sec. 211(a), 42 U.S.C.A. § 411 (a), provides that “ * * * rentals from real estate (including personal property leased with the real estate) * * * ” are not to be included in computing income from self-employment. Regulations of the Department more fully explain what income is to be excluded and what income is to be included. Regulation No. 4, Sec. 404.-1052(a), provides in…