Memorandum Findings of Fact and Opinion
WILES, Judge:
Respondent determined deficiencies in petitioner's income tax for the years 1968 and 1969 in the amounts of $3,368 and $3,559.42, respectively. The issue is whether petitioner is entitled to deduct depreciation and the cost of maintaining and operating a single-engine airplane which he personally owned.
Findings of Fact
Ewald R. Diemer (hereinafter referred to as petitioner) was a resident...
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