Memorandum Findings of Fact and Opinion
PIERCE, Judge:
The Commissioner determined deficiencies in the income taxes of petitioners for the years 1959 and 1960 in the respective amounts of $396 and $726. Petitioners have conceded that they are not entitled to a claimed deduction for additional first year depreciation in 1960 with respect to certain rental property. The only issue for our decision is whether petitioners are entitled to deductions for dependency...
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