Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for 1975 in the amount of $5,138.75. The only issue presented for decision is whether losses incurred on the sale of certain commodity futures contracts are ordinary or capital losses.
Findings of Fact
Some of the facts have been stipulated, and the stipulations of fact and attached exhibits are incorporated herein...
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