Memorandum Findings of Fact and Opinion
BRUCE, Judge:
Respondent has determined a deficiency in income tax against petitioners for the calendar year 1948 in the amount of $3,955.82. This deficiency arises through the disallowance by the respondent of a deduction taken by the petitioners, claimed as resulting from the loss of the depreciated cost of a building voluntarily removed by them from premises they owned, and the cost to them, taken as an expense...
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