PIERCE, Judge:
An income tax deficiency of $13,488.75 for the calendar year 1952 was determined against the petitioner by the respondent.
The sole issue for decision is: Where petitioner constructed and installed a hydrogen-producing facility for its ore-reducing plant, which facility when operated proved to be inefficient and had to be changed in some respects through reconstruction, may that portion of its construction and installment costs prior...
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