Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency in petitioner's income tax for the calendar year 1941 in the amount of $11,640.60.
The issues relate to the disallowance of deductions for depreciation, on a yacht, for expenses incident to the repair of buildings on a farm, and for bad debts and losses.
Findings of Fact
Petitioner is an individual taxpayer, residing in Toledo, Ohio.
A stipulation of...
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