Memorandum Findings of Fact and Opinion
BRUCE, Judge:
Respondent determined deficiencies in income tax for the calendar years 1957, 1958, and 1959 in the amounts of $9,624.46, $7,842.18, and $7,990.76, respectively. The parties have stipulated settlement of all issues except one. The issue remaining for decision concerns the petitioners' basis for depreciation on one of several apartment buildings.
Findings of Fact
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