United States Tax Court.
Memorandum Findings of Fact and Opinion
HARRON, Judge:
The Commissioner determined deficiencies in income tax for the taxable years 1952 and 1953 as follows:
Year Deficiency 1952 $2,134.78 1953 2,054.28
The only issue is whether losses sustained in the operation of a farm, in the amounts of $3,098.94 and $3,935.88, for the years 1952 and 1953, respectively, are deductible under section 23(e)(1), 1939 Code.
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