Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The respondent determined a deficiency of $945.86 in the income tax of the petitioners for the taxable year 1965. The only issue for decision is whether the petitioner is entitled to deduct $4,561.96 as his portion of a loss sustained by an electing small business corporation.
Findings of Fact
The petitioners, Donald J. Sauvigné and Joan R. Sauvigné, are husband and wife...
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