MOSCOWITZ, District Judge.
This action is brought to recover deficiency income and excess profits taxes in the sum of $20,099.63 paid by the plaintiff with respect to the fiscal years ending January 31, 1920, and January 31, 1921. The deficiency resulted from the treatment by the taxpayer of certain expenditures as allowable deductions from gross income, whereas the Commissioner of Internal Revenue treated the same items as capital expenditures. These expenditures...
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