Memorandum Findings of Fact and Opinion
WILBUR, Judge:
Respondent determined a deficiency of $1,990 in petitioners' Federal income tax for the year 1979. After concessions, the only issue presented for decision is whether petitioners are entitled to depreciate certain real and personal property.
Findings of Fact
Some of the facts have been stipulated and are so found. The stipulation of facts and attached exhibits are hereby incorporated...
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