TIETJENS, Judge:
Petitioner asks a redetermination of a deficiency in income tax for 1943 of $21,500.37.
Two issues are presented for decision: (1) Was the allocation to petitioner of a portion of the gross income and deductions of Pratt, Lassiter & Watkins, a partnership, proper; and (2) was petitioner entitled to a claimed deduction for loss due to abandonment of an asphalt plant.
FINDINGS OF FACT.
The petitioner (hereinafter...
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