Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $573.50 in income tax of the petitioner for 1944. The petitioner alleges that the Commissioner erred in disallowing a deduction representing an addition to a reserve for cleaning water mains and in disallowing a deduction for depreciation.
Findings of Fact
The petitioner, a Pennsylvania corporation, filed its return for 1944 with the collector of internal revenue...
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