Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined income tax deficiencies against the petitioners for the taxable years 1963 and 1964 in the amounts of $420.23 and $1,361.40, respectively.
Two issues are presented for decision: (1) Whether petitioner Meyer Morris is entitled to a depreciation deduction under section 167, Internal Revenue Code of 1954,
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