Memorandum Findings of Fact and Opinion
PATE, Special Trial Judge:
This case was heard pursuant to the provisions of section 7443A(b)(3) of the Code and Rules 180, 181 and 182.
Respondent determined a deficiency of $742.22 in petitioners' 1986 Federal income tax. The issues for our decision are whether petitioners may revoke their election to expense certain farm equipment and substitute other farm equipment in its stead...
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