Memorandum Findings of Fact and Opinion
ATKINS, Judge:
The respondent determined a deficiency in income tax for the taxable year 1961 in the amount of $728.32. The only issue is whether the respondent erred in disallowing as deductions amounts claimed by the petitioner to have been expended by him in an effort to increase his farm income by attempting to effect certain changes in farm legislation pending before Congress.
Findings of Fact
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