This case involves income tax for the calendar years 1943 and 1944. Deficiencies were determined in the respective amounts of $563.71 and $782.25. The only question presented is the amount of depreciation to be allowed upon a building, i. e., whether it is to be based upon the estimated useful life of the building or the life expectancy of the petitioner, life tenant as to the building. The parties agree upon the useful life of the building and the life expectancy.
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