Memorandum Opinion
WITHEY, Judge:
The respondent has determined a deficiency in the income tax of petitioners for the taxable year 1958 in the amount of $148.83.
The sole issue is whether the petitioners, during the year at issue, operated a farm at 30030 Plymouth Road, Livonia, Michigan, and are therefore entitled to deduct from farming income the amount of $1,407.62, which consists of real estate tax of $1,370.54 and interest paid in the amount...
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