Memorandum Findings of Fact and Opinion
ATKINS, Judge:
The respondent determined deficiencies in income tax for the taxable years 1959 and 1960 in the respective amounts of $590.82 and $268.10.
The issues are: (1) whether the petitioners are entitled to deductions for each of the years in question for depreciation upon a bomb shelter and (2) whether for the taxable year 1959 the respondent erred in disallowing a claimed deduction of $896.09 which...
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