Memorandum Findings of Fact and Opinion
HOYT, Judge:
The respondent determined a deficiency in the petitioners' income tax for the calendar year 1966 in the amount of $275.21.
The issues presented for our decision are (1) whether certain expenses of the petitioners during the year 1966 (totaling $1,208.44) were incurred in the trade or business of farming, and (2), assuming that the expenses were so incurred, whether $1,120.04 of the total amount...
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