Memorandum Findings of Fact and Opinion
TURNER, Judge:
The respondent determined deficiencies in income tax against the petitioner for the years 1952 and 1953 in the respective amounts of $1,274.27 and $945.10. The only question presented is whether losses the petitioner sustained in 1952 and 1953 in the operation of his farm were incurred in a trade or business, so as to be deductible under section 23(a) of the Internal Revenue Code of 1939. Other issues...
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