Memorandum Findings of Fact and Opinion
OPPER, Judge:
The petition herein seeks redetermination of deficiencies in income tax for 1944 and 1945 of $334.63 and $527.62, respectively. The sole issue is whether agricultural losses sustained during the taxable years are deductible as losses of an enterprise conducted for profit. Some of the facts were stipulated.
Findings of Fact
The stipulated facts are hereby found accordingly.
Petitioner...
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