Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency in petitioners' income tax for the taxable year 1962 in the amount of $2,173.90. The principal issue as to whether the petitioners' plan to demolish a service station building was formed after its acquisition has been conceded by respondent in his original brief. Thus a deductible loss was sustained. The only remaining...
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