Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioner's income taxes for the calendar years 1963 and 1964 in the amounts of $582.65 and $524.57, respectively.
The issue for decision is whether petitioner is entitled to deductions of $1,980.36 and $2,039.51 or any part thereof as business losses for the calendar years 1963 and 1964, respectively.
Findings of Fact
Petitioner, an individual...
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