Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined a deficiency in petitioners' income tax for 1963 in the amount of $928.86. The issues for decision are as follows:
(1) Whether Marvin Belt made cash payments in the amount of $31,950 to one of his customers during 1963 and thereby reduced his gross receipts from that customer in that amount; and
(2) Whether respondent correctly determined the deduction for depreciation...
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