Memorandum Opinion
SMITH, Judge:
This is a proceeding for the redetermination of a deficiency in income tax for 1937 in the amount of $1,085.71, only $1,052.58 of which is in controversy. Petitioner alleges that the respondent erred in his determination of the deficiency by disallowing the deduction from gross income of $5,439.20 representing depreciation on buildings, machinery, furniture, fixtures and equipment.
[The Facts]
Petitioner...
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