Memorandum Opinion
SMITH, Judge:
This proceeding is for the redetermination of a deficiency in income tax for 1939 in the amount of $126.82. The question in issue is whether the petitioner is entitled to deduct from gross income in his tax return for 1939 $253.27 for maintenance costs and $252.07 for depreciation of a building, a one-half interest in which was devised to him by his mother in 1935 and which...
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