Memorandum Findings of Fact and Opinion
PIERCE, Judge:
Respondent determined deficiencies in petitioners' income taxes for the years 1955 and 1956 in the respective amounts of $878.63 and $462.
Two issues raised by the pleadings, relating to depreciation on certain rental properties owned by the petitioners, and to a deduction for charitable contributions, were conceded by petitioners at the trial. The issues remaining for decision are:
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