Memorandum Findings of Fact and Opinion
TRAIN, Judge:
The respondent determined a deficiency in petitioner's income tax for the year 1959 in the amount of $922.57.
Because of concessions by both parties, the sole issue for decision is the useful life of a grain storage facility.
Findings of Fact
The petitioner is an individual who resides at Mead, Nebraska. He filed his Federal income tax return for the year 1959 with the district...
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