Memorandum Opinion
TIETJENS, Judge:
The Commissioner determined deficiencies in income tax for the years 1954 and 1955 in the amounts of $23,717.37 and $21,495.01, respectively.
The question for decision is whether the petitioner is entitled to deductions for depreciation in the taxable years of 10 per cent of the cost of depreciable property in addition to depreciation on a straight line method.
[Findings of Fact]
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