Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined deficiencies in the income taxes of petitioners of $4,271.78 and $8,325.88 for the years 1967 and 1968, respectively. The deficiencies stem from respondent's disallowance of deductions for losses incurred by petitioners in raising and training horses and for entertainment and automobile expenses.
Findings of Fact
Some of the facts have been stipulated. The stipulation...
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