Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' income tax of $2,105.95 for the calendar year 1974 and $1,862.08 for the calendar year 1975. The issues for decision are (1) whether petitioners are entitled to deduct the expenses incurred in 1974 and 1975 in connection with their farm under the provisions of sections 162 and 183, I.R.C. 1954,
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