Memorandum Findings of Fact and Opinion
GOFFE, Judge:
The Commissioner determined a deficiency in petitioners' Federal income tax for the taxable year 1967 in the amount of $2,189.03. Some of the issues have been settled. The issues remaining for decision are:
1. Whether the activities of petitioners involving real property owned by them constituted a trade or business or whether petitioners held such property for the production of income so that...
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