Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in income tax of $655.37 for 1947, $1,132.86 for 1948 and $971.14 for 1949 against the petitioners. The only issue for decision is whether losses sustained in raising dogs are deductible as losses from a business regularly carried on for profit.
Findings of Fact
The petitioners, husband and wife, filed joint returns for the taxable years with the collector of internal...
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