Memorandum Findings of Fact and Opinion
COUVILLION, Special Trial Judge:
This case was assigned pursuant to the provisions of section 7443A(b) of the Internal Revenue Code of 1986.
Respondent determined deficiencies in Federal income taxes of $3,386.75 for each of petitioners' 1980 and 1983 tax years. At issue is whether petitioners are entitled to a depreciation deduction for the entire year 1983 on a barge which was...
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