Memorandum Opinion
OPPER, Judge:
Involved in this proceeding are deficiencies in income tax for the calendar years 1943 and 1944 in the respective amounts of $268.11 and $37,068.95, and in declared value excess-profits tax for 1944 in the amount of $14,093.03.
The sole error assigned by petitioner is respondent's refusal to allow to petitioner as a basis for depreciation that portion of the cost of...
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