Memorandum Opinion
MULRONEY, Judge:
Respondent determined deficiencies in income tax against the petitioner in these consolidated cases for the fiscal years ended May 31, 1954 and 1955 in the amounts of $2,830.71 and $2,370.65, respectively.
The only question presented is whether certain costs incurred by petitioner in enlarging a storeroom in its building constitute nondeductible capital improvements...
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