Memorandum Findings of Fact and Opinion
WILES, Judge:
Respondent determined the following deficiencies in petitioners' Federal income taxes:
Year Deficiency 1973 ............ $3,065.66 1974 ............ 106.49 1975 ............ 1,227.28 1976 ............ 1,308.87
After concessions the issues remaining for decision are:
1. Whether petitioners properly allocated their cost basis...
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