Memorandum Findings of Fact and Opinion
SHIELDS, Judge:
Respondent determined a deficiency of $376,776 in petitioners' Federal income tax for the tax year ending September 30, 1977. After concessions, the issues remaining for decision are: (1) whether petitioners are entitled to depreciation deductions in the operation of two landfills; and (2) if so, whether petitioners have provided sufficient evidence...
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