FLAUM, Circuit Judge.
The respondent determined deficiencies in the taxpayers' joint federal income tax returns for the years 1978-80. These deficiencies were assessed because the respondent determined that the petitioners' dog breeding operation was not an activity engaged in for profit under § 183 of the Internal Revenue Code. The respondent therefore determined that some of the taxpayers' losses were not deductible. The taxpayers filed a petition in the tax...
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