Memorandum Findings of Fact and Opinion
WITHEY, Judge:
A deficiency in the income tax of petitioners for the taxable year 1967 has been determined in the amount of $111.
The issues to be decided are: (1) whether respondent has erred in disallowing certain alleged charitable contribution deductions; (2) whether he has erred in using a 35-year life for the purpose of computing depreciation upon certain real estate improvements; (3) whether, on the...
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