Memorandum Findings of Fact and Opinion
IRWIN, Judge:
By letter dated November 1, 1978 respondent determined a deficiency of $2,853.11 in petitioners' 1976 Federal income taxes. Due to concessions the issues remaining for decision are: (1) whether petitioners are entitled to a depreciation deduction on an automobile owned by them and used exclusively by petitioners' corporation; (2) whether petitioners may...
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