Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined deficiencies in petitioner's income taxes for the taxable years 1965 and 1966 in the amounts of $3,318.85 and $14,916.42, respectively. Petitioner filed an amended petition on July 19, 1972, in which she claimed a refund for 1966 in the amount of $175.06. The parties have agreed that only $42.21 of the claimed $74.43 depreciation deduction for 1966 for the cost of abstracts is allowable...
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