Respondent determined deficiencies in income tax for the taxable years 1946 and 1947 as to petitioners Frieda Bernstein and Rose Bernstein, and for the taxable year 1948 as to the above named petitioners and their respective husbands, Abraham Bernstein and Herman Bernstein.
The issue presented is whether, upon the facts, purchasers of real estate subject to a lease have established the right (a) to an allowance for depreciation on improvements erected by lessee pursuant...
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