Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax for the year 1955 in the amount of $125.28. The issues for decision are: (1) Whether respondent erred in determining depreciation on an apartment house together with the improvements thereto, on the basis of an estimated useful life of 15 years from January 1, 1954; and (2) whether respondent erred in disallowing $71.85 of the deduction claimed...
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