WITHEY, Judge:
The respondent has determined a deficiency of $241.16 in the petitioners' income tax for 1953. The only issue for decision is what portions, if any, of the deductions taken by petitioners in their income tax return for operating costs and expenses incurred in the operation of a lodge and guest ranch represented personal living expenses of the petitioners and therefore were not deductible.
FINDINGS OF FACT.
The petitioners, who...
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