The Commissioner determined deficiencies in income tax for the calendar years 1940 and 1941 in the amounts of $2,275.55 and $2,724.02, respectively. The Court is called upon to decide whether or not the Commissioner erred in disallowing the amounts of $7,130.79 and $6,900.45 from the respective amounts of $10,994.07 and $10,059.76 claimed as depreciation deductions by the petitioner in his original income tax returns for the taxable years of 1940 and 1941, respectively. The...
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