Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined deficiencies in the income tax of petitioners for the years 1957 and 1958 in the amounts of $878.54 and $502.26, respectively. The major point in controversy is the depreciable base of certain furniture and fixtures purchased by petitioner in 1957 together with the inventory and business of Des Jardins Drug Store of Lapeer, Michigan. Also in issue is whether petitioner suffered...
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