DRENNEN, Judge:
Respondent determined deficiencies in petitioner's Federal income taxes in the amounts of $34,644.25 and $208,037.17 for the calendar years 1964 and 1965, respectively. Due to concessions by the parties, the only issue remaining for decision by the Court concerns determination of depreciation required to be recaptured by petitioner under section 1245, I.R.C. 1954, upon sale in 1965 of two powerplants consisting of 1,500 items of tangible personal...
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