OPINION
GERBER, Judge:
Respondent determined income tax deficiencies for petitioners' 1999 and 2000 tax years of $12,339 and $5,473, respectively. The deficiencies are solely attributable to respondent's adjustments to items connected with petitioners' farming activity, which involved the growing of grapes for the production of wine. The issues remaining for our consideration involve the class life and depreciation recovery periods for three different...
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