Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for 1963 in the amount of $1,440.02. Concessions have been made by both parties, and the following issues remain for decision:
(1) Whether a part of the expenses and the depreciation incurred in the operation of a boat are deductible under sections 162, 167, and 274;
(2) Whether autombile...
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