Memorandum Findings of Fact and Opinion
GERBER, Judge:
Respondent, by means of a statutory notice of deficiency, determined an $18,884.03 deficiency in Richard C. and Nancy J. Scheidt's (petitioners) Federal income tax for taxable year 1986. After concessions, $10,655.39 of the income tax deficiency remains in dispute which is solely attributable to respondent's disallowance of a $26,250 depreciation deduction relating to petitioners' one-thirty-sixth interest...
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