Memorandum Findings of Fact and Opinion
IRWIN, Judge:
By letter dated August 17, 1977 respondent determined deficiencies in petitioners' 1974 and 1975 Federal income taxes of $2,450.85 and $1,326.18, respectively. The issues for decision are whether petitioners sustained deductible losses for 1974 and 1975 for alleged "farm and home losses" and whether petitioners are entitled to a deduction in 1975 for the costs of sending their sons to a private high school...
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