Memorandum Opinion
ARUNDELL, Judge:
Respondent has determined a deficiency of $176.44 in petitioner's income tax for the calendar year 1941. The only question in the case is whether, in that year, petitioner was engaged in the trade or business of raising and selling hunting dogs. Petitioner contends that he was, and respondent contends that the dog raising activities were simply a hobby with petitioner. Respondent admits, however, that if the said activities...
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