LITTLETON, Judge.
Plaintiff seeks to recover income taxes for the years 1950, 1951, 1952 and 1953, claimed to have been overpaid because of the alleged erroneous refusal of the Commissioner of Internal Revenue to allow plaintiff to take any depreciation upon certain rental income producing properties acquired by plaintiff in 1948 and 1953. There is no dispute as to any material fact and both parties have moved for summary judgment.
In 1948 and 1953, respectively...
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