United States Tax Court.
Memorandum Findings of Fact and Opinion
WITHEY, Judge:
The respondent has determined deficiencies in the petitioner's income tax as follows:
Year Deficiency 1947 ....... $1,529.88 1948 ....... 5,398.20 1949 ....... 5,957.20
The only issue presented for our determination is whether the respondent erred in determining that petitioner was not entitled to deduct amounts representing amortization of the cost...
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