Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The Commissioner determined a deficiency of $523.00 in the petitioners' Federal income tax for the calendar year 1974. One issue has been conceded by the Commissioner; the issues remaining for decision are: (1) Whether the petitioners are entitled to a depreciation deduction for furniture in a home office; (2) whether they are entitled to a depreciation deduction for a home library; (3) whether they...
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