Memorandum Findings of Fact and Opinion
This proceeding involves deficiencies in income taxes for the calendar years 1947, 1948 and 1949 in the amounts of $2,050.35, $3,675.98 and $1,552.08, respectively.
These deficiencies result from the disallowance of certain deductions in these years attributable to expenses and losses from the operation of a dog kennel. The single question to be determined is whether the kennel was operated as a business during the...
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