Memorandum Findings of Fact and Opinion
PARR, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1983 of $3,825.
After concessions, the issues for decision are: (1) Whether petitioners are entitled to deduct depreciation expense in 1983 attributable to their 1963 Ford truck; (2) whether petitioners are entitled to an investment tax credit and to deduct depreciation and repair expenses attributable to...
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