Memorandum Findings of Fact and Opinion
WITHEY, Judge:
A deficiency has been determined by the Commissioner in the income tax of petitioners for the taxable year 1963 in the amount of $524.11. Due to a concession on brief on the part of respondent, the only remaining issue is whether respondent has erred in allocating a portion of the purchase price of an accounting business, its furnishings, and equipment to goodwill and allowing depreciation only upon...
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