Memorandum Findings of Fact and Opinion
OPPER, Judge:
Respondent determined a deficiency of $260.98 in petitioner's income taxes for the year 1948. Some issues have been conceded by both parties. The sole remaining question is whether petitioner operated a fruit grove located on her residential property as a business or transaction entered into for profit during the year in controversy, so as to permit the deduction of the expenses of its operation under...
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