NIMS, Judge:
Respondent determined a deficiency in taxes of $160 for the year 1973 and $4,824 for the year 1974. After concessions by the parties, there are two issues remaining for our decision:
(1) Should petitioner have recognized gain in 1974 on a transaction in which she disposed of her Demion property and acquired the Casa El Camino property?
(2) Did the buildings located on the petitioner's Casa El Camino property have a useful life of...
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