Irwin, Judge: Respondent determined deficiencies in petitioners’ income tax for the taxable years 1968, 1969, and 1970 in the respective amounts of $4,865.20, $1,728.15, and $2,054.55. Certain concessions having been made by petitioners, the only issue remaining for decision is whether losses sustained in raising, training, and breeding dogs are deductible as lo…
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