Memorandum Findings of Fact and Opinion
DAWSON, JUDGE:
Respondent determined a deficiency of $801.45 in petitioners' Federal income tax for the year 1965. As a result of a concession made by petitioner regarding a claimed deduction for public utilities expenses, the sole issue remaining for decision is whether two quonset-type structures constructed on petitioners' farm in 1962 and 1965, respectively, constitute "section 38 property" within the meaning of...
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