Memorandum Findings of Fact and Opinion
The Commissioner determined deficiencies in petitioners' income taxes for the years 1943 and 1944 in the respective amounts of $72.32 and $423.71.
The deficiency for the year 1943 results from the partial disallowance of depreciation claimed on three rental properties and the correction of a mathematical error of $56.84 made in petitioners' return. The petitioners concede the error in the computation.
In determining...
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