Memorandum Findings of Fact and Opinion
WILES, Judge:
Respondent determined a deficiency of $2,445.67 in petitioners' Federal income tax for 1974 and additions to tax of $177.65 and $1,027.72 for the years 1973 and 1974, respectively.
1. Whether losses incurred by petitioners from commodity futures transactions in 1974 are deductible as ordinary or capital losses;
2. Whether...
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