Memorandum Findings of Fact and Opinion
IRWIN, Judge:
The respondent determined deficiencies in petitioners' income taxes for the taxable years 1962, 1963, and 1964 in the amounts of $1,480.37, $2,113.86, and $1,787.23, respectively. Since petitioners did not assign error in their petition or at trial to certain deductions and credits disallowed by the respondent, the sole issue remaining for our decision is whether petitioners carried on the trades or businesses...
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