MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for 1997 in the amount of $5,814.
Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.
The issue for decision is whether the cost of certain equipment purchased by petitioner for...
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