Tibor Guenther Horwath and Christel Horwath - Page 26

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               To reflect the foregoing and the concessions of petitioners,           

                                             Decision will be entered for             
                                        respondent.                                   































               11(...continued)                                                       
          petitioners’ position that they are entitled to the depreciation            
          deductions claimed with respect to the computer simulator for the           
          taxable years 1997 and 1998.                                                

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