PER CURIAM.
This cause has been heard on petition for review of a decision of the Tax Court of the United States disallowing net losses sustained by the petitioners from racing harness horses;
And it appearing from the findings of fact of the Tax Court that the raising of and dealing in harness horses by the petitioner, W. Clark Wise, constituted a hobby rather than a business, with the result that expenses from such activity were not deductible losses arising...
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