The respondent determined a deficiency of $4,979.59 in the petitioner's income and victory tax liability for the year 1943.
The major issue now in controversy is whether or not the petitioner is entitled to discovery value depletion on molding sand allegedly discovered by the petitioner.
A collateral issue is the allowance of a deduction for medical expenses. This issue is contingent upon the amount of the petitioner's income resulting from the determination...
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