MEMORANDUM OPINION
CARLUZZO, Special Trial Judge:
Respondent determined a deficiency of $4,423 in petitioners' 1994 Federal income tax.
The issue for decision is whether petitioners are entitled to deductions claimed on a Schedule F, Profit or Loss From Farming.
Background
Some of the facts have been stipulated and are so found. Petitioners are husband and wife. They filed a timely 1994 joint Federal income tax return. At...
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