Memorandum Findings of Fact and Opinion
QUEALY, Judge:
Respondent determined deficiencies in petitioner's Federal income taxes for the taxable years 1969 and 1970 in the amounts of $30,805.49 and $3,301.27, respectively.
The issues remaining for decision are as follows:
(1) Whether petitioner and Dr. Cole can deduct $1,400 as depreciation on certain improvements to their personal residence...
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