Memorandum Findings of Fact and Opinion
IRWIN, Judge:
By letter dated December 13, 1978 respondent determined a deficiency of $7,334.88 in petitioners' 1971 Federal income tax. Due to a concession, the issue presented for decision is whether petitioners are entitled to a deduction for losses of the Westland Minerals 1971 Ohio Producers-Oden partnership in an amount in excess of $16,250.
Findings of Fact
Petitioners Leonard O. Oden and Virginia...
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