BRUCE, Judge:
The respondent determined deficiencies in income tax of the petitioners for fiscal years ended June 30 in 1956, 1957, and 1958 in the respective amounts of $7,709.87, $5,357.08, and $10,550.40. The principal issue is whether the petitioners are entitled to deductions for amortization, depreciation, or depletion with respect to the cost of property purchased for use in the operation of a garbage and refuse dump. If deductions of such a nature are...
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