Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in income tax for the years 1938 and 1939 in the respective amounts of $1,128.93 and $821.71, and deficiencies in excess profits tax for the same years in the respective amounts of $715.98 and $672.66.
An issue regarding depreciation was raised by the petition and met in respondent's answer by a plea of res adjudicata. Respondent's plea was sustained by a ruling from...
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