Memorandum Findings of Fact and Opinion
GOFFE, Judge:
The Commissioner determined deficiencies in petitioner's Federal income tax for the taxable years 1976 and 1977 in the respective amounts of $2,038 and $2,195. The sole issue presented for our decision is the deductibility of farm losses claimed for both of the years involved.
Findings of Fact
Petitioner and his wife filed original joint Federal income tax returns for the taxable years...
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