Memorandum Opinion
ARUNDELL, Judge:
Deficiencies in income taxes have been determined for the years 1936 and 1938 in the respective amounts of $3,785.84, $5,299.15 and for the year 1938 there was also determined a deficiency in excess profits taxes in the sum of $3,266.97. Two issues are raised by the pleadings: (1) the proper allowance for depletion and (2) the allowable depreciation. No evidence was offered on the first issue and respondent's determination...
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