Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined deficiencies of $18,271.19 and $13,386.21, in petitioners' Federal income tax for 1972 and 1973, respectively.
Due to concessions by the parties, the only issues remaining for decision are:
1. Whether expenses petitioners incurred in operating, maintaining, and housing their airplane are deductible in full under section 162,
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