Memorandum Findings of Fact and Opinion
BRUCE, Judge:
Respondent determined deficiencies in petitioner's income tax for the years and in the amounts as follows:
Taxable Year Ending Deficiency June 30, 1967 ................... $353.55 June 30, 1968 ................... 556.71
The only issue to be decided is whether a depreciation deduction should be allowed for the cost of improvements, consisting of clearing...
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