Memorandum Findings of Fact and Opinion
COHEN, Judge:
Respondent determined deficiencies of $1,692 and $1,404 in petitioners' Federal income tax for 1984 and 1985, respectively. After concessions, the sole issue for decision is whether petitioners are entitled to capital loss deductions for the years in issue with respect to the abandonment of a water well. Unless otherwise indicated, all section references are to the Internal Revenue Code as amended and...
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