MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge:
Respondent determined a deficiency in petitioners' 1994 Federal income tax of $40,464 and an accuracy-related penalty under section 6662(a) for negligence of $8,093.
After concessions,
1. Whether petitioners may deduct the amount of repairs expenses they incurred in 1994 ($114,823), as petitioners contend, or the amount they paid...
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