Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in income tax of petitioners for the calendar year 1972 in the amount of $5,951.05.
The issues for decision are whether respondent properly increased petitioners' income as reported from real estate transactions and properly disallowed depreciation in the amount of $934.96 claimed by petitioners on a pick-up truck.
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