Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1964 in the amount of $288.94. The issue for decision is whether petitioner during the calendar year 1964 was engaged in the trade or business of operating a dog kennel so as to be entitled to a deduction for expenses or losses of that operation and, if so, the amount of the expenses or losses she is entitled to deduct...
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