MODARELLI, District Judge.
This is a civil action brought by plaintiffs-taxpayers to recover $1,064.86 of federal income tax and interest assessed against and paid by plaintiffs for the calendar year 1949. The complaint alleges that the Commissioner of Internal Revenue denied the proper deduction for depreciation of property held by plaintiffs for the production of income in that year. Defendant moves to dismiss the complaint for failure to state a claim on which...
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