The respondent has determined deficiencies of $6,215.27, $3,333.83, and $1,475.76 in the petitioner's income tax for 1948, 1949, and 1950, respectively. The only issue for determination is the correctness of the respondent's action in disallowing certain deductions for exhaustion taken for 1948, 1949, and 1950 by an estate of which the petitioner was sole beneficiary and accordingly increasing the amounts of her distributable income from the estate for such years. All other...
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