Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The Commissioner determined a deficiency in the petitioners' Federal income tax for 1972 in the amount of $1,344.40. Some of the issues have been settled; those remaining for decision are: (1) Whether the petitioners have established the useful life of various depreciable assets and the basis of some of such assets; (2) whether they are entitled to a deduction for the abandonment of certain property...
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