FORRESTER, Judge:
The Commissioner has determined deficiencies in petitioner's income tax of $5,579.30 and $3,876.35 for the taxable years ending in 1966 and 1967, respectively. As petitioner has now conceded that it may not employ the double declining-balance method to compute depreciation for certain of its properties, the only issue remaining for our decision is whether petitioner may now compute depreciation by using the 150-percent declining-balance method...
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