STERRETT, Judge:
Respondent determined deficiencies in petitioners' Federal income taxes for the calendar years 1968 and 1969 in the amounts of $79,556.06 and $72,170.35, respectively. The sole issue for decision is whether petitioners are entitled to depreciation deductions on three motels and an antique car museum in excess of those determined by respondent by reason of claimed economic obsolescence which petitioners assert has rendered their respective useful...
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