Memorandum Findings of Fact and Opinion
NIMS, Judge:
Respondent determined deficiencies in petitioner's Federal income tax for the taxable years 1979 and 1981 in the respective amounts of $21,237.00 and $341.00. After concessions, the only issue for decision is whether petitioner engaged in the activity of farming for profit during 1979 and 1981.
Findings of Fact
Some of the facts have been stipulated and are so found. This reference incorporates...
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