Memorandum Findings of Fact and Opinion
MULRONEY, Judge:
Respondent determined deficiencies in the petitioners' income tax for the years 1958, 1959 and 1960 in the respective amounts of $465.54, $980.66 and $1,212.81. In an amendment to his answer the respondent claimed an additional income tax deficiency for 1959 in the amount of $288. The issues are (1) whether petitioner was engaged in the business of...
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