HAMILTON, Circuit Judge.
This is a proceeding for a review of a decision of the United States Board of Tax Appeals to redetermine a deficiency in petitioner's income and excess profits taxes for the years 1936 and 1937 in the respective amounts of $4,031.04 and $6,267.94. A single issue is presented, viz., what sum, if any, petitioner is entitled to deduct from gross income on account of depreciation of a capital asset, the cost of which was contributed by prospective...
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