Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined a deficiency in petitioners' income tax for 1966 in the amount of $227.43. Petitioners deny that there is a deficiency and allege that, in fact, they made an overpayment of their income tax for that year in the amount of $296.40. The issues presented for decision are:
(1) Whether petitioners incurred a deductible loss in the operation of a farm, and if so, in what amount...
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