Memorandum Findings of Fact and Opinion
TRAIN, Judge:
Respondent determined a deficiency in the petitioners' income tax for the year ended December 31, 1955, in the amount of $14,690.11.
The issues for determination are:
(1) Whether petitioner was engaged in the trade or business of promoting, organizing, forming, managing and financing business enterprises; and
(2) If he was, whether certain losses were incurred by petitioner in...
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