Memorandum Findings of Fact and Opinion
SHEILDS, Judge:
Respondent determined a deficiency in the income tax due from petitioners for 1979 in the amount of $2,424. After concessions, the issues remaining for decision are: (1) whether petitioner, Paul H. Harris, was engaged in carrying on a business of farming and/or breaking bird dogs for profit during 1979; and (2) if so, the amount of deductible expenses incurred in connection with such business.
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