Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1977 in the amount of $2,723. The issues for decision are (1) whether, during the calendar year 1977, petitioner's activities with respect to dog breeding and showing constituted a trade or business or an activity engaged in for profit; (2) if petitioner's activities with respect to his dog breeding and showing constituted...
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