Memorandum Findings of Fact and Opinion
WRIGHT, Judge:
By a notice of deficiency mailed March 31, 1983, respondent determined a deficiency in petitioners' 1979 Federal income tax in the amount of $11,499.30.
The issues for decision are (1) whether petitioners are entitled to depreciation and advertising expenses deductions for their distributive share of loss taken with respect to their investment in Darmaj Company, a partnership formed to purchase...
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