DECISION
DAN ROBINSON, MAGISTRATE.
Plaintiffs appeal from Defendant's determination upholding Notices of Deficiency for tax years 2006 and 2007. This court decided this case on Defendant's Motion for Summary Judgment. Plaintiffs were represented by Thomas K. Rackerby, Certified Public Accountant. Defendant was represented by Peggy Ellis, Tax Auditor.
I. STATEMENT OF FACTS
Plaintiffs own rental properties that qualify for depreciation deductions...
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