Memorandum Findings of Fact and Opinion
EKMAN, Judge:
Respondent determined deficiencies in petitioners' Federal income taxes for 1976 and 1977 in the amounts of $3,060.08 and $4,757.00, respectively. Due to concession by the parties, the sole issue for decision is whether petitioners' operation of a farm was an activity not engaged in for profit within the purview of section 183.
Findings of Fact
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