OPINION.
MURDOCK, Judge:
The Commissioner determined a deficiency of $2,304.64 in income tax for the petitioner's first fiscal year beginning November 1, 1944, and ending October 31, 1945. The petitioner does not contest any of the adjustments made by the Commissioner in determining the deficiency but contends that it is entitled to a refund based upon a larger deduction for depreciation on three buildings than was claimed on its return and increased...
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