HALL, Judge:
Respondent determined deficiencies in petitioner's income tax of $2,686.15 for 1972 and $3,447.05 for 1973. Due to a concession by respondent, the issue remaining is whether petitioner had an economic interest in the Newson, Munroe, and Coe properties which entitled him to deductions for depletion under section 611(a).
FINDINGS OF FACT
Some of the facts have been stipulated and are found accordingly...
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