Memorandum Findings of Fact and Opinion
COHEN, Judge:
Respondent determined a deficiency of $1,973 in petitioners' Federal income taxes for 1982. The issue for determination is whether petitioners are entitled to depreciation deductions for structures located on their ranch property.
Findings of Fact
Some of the facts have been stipulated, and the stipulated facts are incorporated in our findings by this reference. Petitioners were residents...
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