Respondent determined a deficiency in petitioners' income tax for the year 1953 in the amount of $6,935.73. At issue is whether certain losses resulted from sales "indirectly" between members of a family. Sec. 24 (b) (1) (A), I. R. C. 1939.
FINDINGS OF FACT.
Some of the facts have been stipulated and the entire stipulation is incorporated herein by this reference as part of our findings.
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