Memorandum Findings of Fact and Opinion
Respondent has determined deficiencies in petitioners' Federal income taxes for the years 1961, 1962, and 1963 in the respective amounts of $397.41, $616.04, and $528.09. The sole question presented for our decision is whether the petitioners were in the trade or business of farming during the years in question and thus were entitled to deduct losses arising out of the operation of a farm.
Findings of Fact
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