Memorandum Findings of Fact and Opinion
HAMBLEN, Judge:
Respondent determined a deficiency in the amount of $3,032.00 in petitioners' joint 1977 Federal income tax, and deficiencies of $1,481.00 and $2,164.00 in petitioner Shimon Zuckerman's respective 1978 and 1979 individual Federal income taxes. After concessions, the sole issue for determination is whether petitioners are entitled to deductions for farm losses under section 183.
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