Memorandum Findings of Fact and Opinion
ATKINS, Judge:
The respondent determined deficiencies in income tax for the fiscal years ended June 30, 1952 and 1953 and for the fiscal period ended February 28, 1954 in the respective amounts of $1,499.20, $2,011.40 and $1,266.18. The issues are whether the respondent erred (a) in disallowing as deductions the amounts claimed for the above periods as expenses, which represented depreciation deductions and maintenance...
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