Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined deficiencies in petitioner's income tax for the year 1961 in the amount of $601.58 and for the year 1962 in the amount of $943.45. There are two issues for decision: (1) Whether petitioner's experimental activities conducted at home constituted a trade or business, or transactions entered into for profit, or were activities engaged in for the production or collection of income...
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