DAWSON, Judge:
Respondent determined an income tax deficiency of $145,183.25 against petitioner for the taxable year ended January 3, 1965. Certain issues have been conceded by the parties. The issues remaining for decision are:
(1) Whether petitioner is entitled to deduct $223,225.42 as an extraordinary obsolescence loss for the taxable year ended January 3, 1965.
(2) Whether the useful life of petitioner's fuel elements building for purposes...
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