ARUNDELL, Judge:
Respondent determined a deficiency in income tax for the calendar year 1957 in the amount of $9,142.84.
Petitioners assign three errors, namely, (1) the reclassification from long-term capital gain to ordinary income of the gain realized on the sale of certain contracts; (2) the disallowance of $1,326.08 depreciation claimed on a 1956 automobile owned by petitioner Joseph W. Brown for 8 months in 1957 and used by him for business purposes...
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