Gary G. and Linda J. Hart - Page 2

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               Respondent determined a deficiency in petitioners' Federal              
          income tax for the taxable year 1994 in the amount of $3,109.                
               After concessions by the parties,2 the issues for decision              
          are as follows:                                                              
               (1)  Whether petitioners' tobacco barn is section 179                   
          property; and,                                                               
               (2)  What is the applicable recovery period for petitioners'            
          tobacco barn.                                                                
                                  FINDINGS OF FACT                                     
               Some of the facts have been stipulated, and they are so                 
          found.  Petitioners resided in Richmond, Kentucky, at the time               
          that their petition was filed with the Court.                                
               Petitioners own a 187-acre farm on which they grow burley               
          tobacco and raise beef cattle.  In addition, petitioners grow a              

          issue, and all Rule references are to the Tax Court Rules of                 
          Practice and Procedure.                                                      
          2  Petitioners concede an adjustment regarding the                           
          applicable depreciation method, recovery period, and convention              
          with respect to a concrete septic tank.  Further, petitioners                
          concede an adjustment for Schedule F mortgage interest in the                
          amount of $3,217.  Respondent concedes that petitioners are                  
          entitled to Schedule A deductions for State and local taxes in               
          the amount of $1,026, home mortgage interest in the amount of                
          $3,217, medical expenses in the amount of $2,243 to the extent               
          such amount exceeds 7.5 percent of adjusted gross income, and                
          charitable contributions in the amount of $3,123.  Finally, the              
          parties agree that the earned income credit adjustment is purely             

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