This proceeding involves deficiencies in income taxes for the years 1945 and 1946 in the amounts of $450.41 and $5,388.96, respectively. The issues are: (1) Whether petitioner is entitled to additional depreciation of $64.39 in 1945 and 1946 on his No. 8 Beacon Street property; (2) whether the respondent erred in his adjustment of basis for depreciation in computing capital gain or loss on the sale of parcels of property in 1945 and 1946; and (3) whether petitioner is entitled...
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