MEMORANDUM FINDINGS OF FACT AND OPINION
COLVIN, Judge:
Respondent determined a deficiency in petitioners' Federal income tax of $13,821 for 1994 and an accuracy-related penalty under section 6662(a) of $2,764.
The issues for decision are:
1. Whether petitioners may deduct depreciation for two automobiles for 1994. We hold that they may not.
2. Whether petitioners may deduct as a casualty loss for 1994 the cost of improving and restoring...
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