STERRETT, Judge:
Respondent determined deficiencies in petitioners' Federal income taxes in the amounts of $529.25 and $708.83 for the taxable years 1964 and 1965, respectively. The only issue presented for our decision is whether a taxpayer, who erroneously claimed depreciation on used property under the double declining-balance method, may by amended return elect to use the 150-percent declining-balance method in lieu of the straight-line method, and also...
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