Memorandum Findings of Fact and Opinion
The respondent determined a deficiency in the petitioner's income and excess profits taxes for the taxable year ended March 31, 1953, in the amount of $4,201.69.
The question presented for decision relates to the period over which there should be amortized or depreciated the cost to the petitioner of buildings, equipment, and improvements constructed or placed upon the land held by the petitioner under a lease and...
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