MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge:
Respondent determined deficiencies of $10,830 and $5,807 in petitioners' Federal income tax for 1994 and 1995, respectively, and an addition to tax of $2,127 for 1994 under section 6651(a)(1). After concessions, the issue remaining for decision is whether petitioners are entitled to deduct depreciation as a medical expense under section 213.
Unless otherwise indicated, all section references are...
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