Memorandum Findings of Fact and Opinion
RUWE, Judge:
In a notice of deficiency dated December 11, 1986, respondent determined deficiencies in petitioners' 1982 and 1983 Federal income taxes in the amounts of $1,162.00 and $1,367.00, respectively. After concessions, the issues for decision are: (1) whether petitioners are entitled to a depreciation deduction of $1,333.33 for taxable year 1982; (2) whether petitioners are entitled to a deduction for home office...
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