United States Tax Court.
Memorandum Findings of Fact and Opinion
FISHER, Judge:
This proceeding involves a deficiency in income tax determined against petitioner for the taxable year 1955 in the amount of $7,567.34.
The only issue requiring our consideration is whether petitioner may amortize the cost of improvements made by it on leased property on the basis of the remaining stated period of the lease or whether said cost is
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