United States Tax Court.
Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The Commissioner determined deficiencies in the petitioners' Federal income taxes of $4,130 for 1975, $19,788 for 1976, and $18,824 for 1977. The sole issue for decision is how the basis in a shopping center should be allocated between land and improvements for the purpose of determining the amount of depreciation allowable on the improvements.
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