Memorandum Findings of Fact and Opinion
LEMIRE, Judge:
These proceedings, consolidated for hearing and opinion, involve deficiencies in income tax for each of the petitioners for the years 1945 and 1947 in the amounts of $255.93 and $867.14, respectively. The deficiencies arise from respondent's determination that the cost of certain leasehold capital improvements should be depreciated over a greater period than that used by the petitioners; that an obligation...
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