Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $654.92 in the income tax of the petitioner for 1952. The petitioner contends that he is entitled to deductions as follows:
1. $5,168 paid to settle a lawsuit for storage charges on copper plates,
2. for depreciation including obsolescence on those copper plates,
3. for $1,000 paid to his Washington rental agent for "revamping kitchens" at 1841 R Street,<...
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