JOYCE, District Judge.
The taxpayer, Henry P. Boos, seeks to recover the amounts allegedly overpaid as income taxes for the years 1940 and 1941 by reason of the taxpayer's failure to deduct rent paid in each of those years in the amount of $8,232.
In 1929 the taxpayer entered into a ten year lease of premises located in Minneapolis, Minnesota, which premises were to be used for the purpose of conducting his dental supply business. The lease provided for a...
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