Memorandum Findings of Fact and Opinion
OPPER, Judge:
Respondent determined deficiencies in petitioner's income tax for the taxable years 1954, 1955, and 1956, in the respective amounts of $9,514.58, $6,742.40, $7,188.22. The issues are (1) whether respondent correctly disallowed a portion of the deductions for depreciation for the taxable years 1954, 1955, and 1956, and (2) whether petitioner is entitled to deduct as business expense amounts attributable...
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