BIGGS, Chief Judge.
The taxpayers, the Stoeltzings, husband and wife, purchased a building in Pittsburgh. The total purchase price was $18,331.27. Of this sum $7,060.36 was assigned to the cost of the land, and the balance, $11,270.91, was ascribed to the cost of the building. Stoeltzing had been a manufacturers' representative and had had offices in down-town Pittsburgh. Two of the reasons for purchasing the building were Stoeltzing's desire to relocate his business...
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