Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined deficiencies in petitioners' Federal income tax as follows:
Year Deficiency 1971 ............... $2,014.00 1972 ............... 1,646.00 1973 ............... 4,538.00 1974 ............... 7,901.00
The principal issue presented for our determination is whether petitioners' operation of a farm was an activity engaged in for...
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