WRIGHT, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for taxable year 1983 in the amount of $358,074. After concessions by both parties, the sole issue remaining for decision is whether a portion of the cost of repairing a fire-damaged coke plant is attributable to a demolition for purposes of section 1.165-3(a)(1), Income Tax Regs., and therefore is properly chargeable to capital account with respect to the underlying land,...
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