The respondent has determined a deficiency in income tax for 1943 in the amount of $13,417.40. The petitioner contends that there is no deficiency and that he has overpaid the 1943 tax to the extent of $11,377.78, for which he has filed claim for refund. The question is whether the petitioner is entitled, under section 124 (d) (4) of the Internal Revenue Code, to have the tax for 1943 recomputed in accordance with an amortization deduction relating to an emergency facility...
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