MULRONEY, Judge:
The respondent determined deficiencies in petitioner's income tax for the years 1956, 1957, and 1958 in the amounts of $9,103.63, $10,893.62, and $16,545.23, respectively. The sole issue is whether petitioner is entitled to a deduction for cost or percentage depletion for topsoil in connection with his business of growing and selling sod.
FINDINGS OF FACT
Some of the facts were stipulated and they are so found.
Benedict...
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