Memorandum Opinion
TRAIN, Judge:
The respondent determined a deficiency in the petitioners' income tax for the year 1953 in the amount of $289.20 and additions to tax for the same year under sections 294(d)(1)(A) and 294(d)(2) of the Internal Revenue Code of 1939 in the respective amounts of $39.70 and $26.46.
The issues for decision are:
(1) Whether the allowable depreciation on milk cows used in the operation of the petitioners' dairy farm...
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