Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined a deficiency of $1,840.99 in petitioners' income tax for the taxable year 1964.
Petitioners did not contest one of the adjustments made by respondent. We find that adjustment to be conceded.
The issues left for decision are (1) whether petitioners are entitled to a deduction for depreciation and repair expenses with respect to certain audio recording equipment and ...
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