Respondent has determined deficiencies in income tax of $51.54, $146.95, and $184.51 for the calendar years 1939, 1940, and 1941, respectively. The petitioner claims an overpayment in such taxes for each of the years involved. The issue is whether in each of the taxable years petitioner is entitled to the deduction of depreciation on that portion of the cost of a building supplied by petitioner and erected by its tenant on land held under a ground lease from petitioner.<...
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