Memorandum Findings of Fact and Opinion
LEECH, Judge:
Respondent has determined deficiencies in income tax for the taxable year January 1 to March 31, 1937 of $279.36 and for the fiscal years ending March 31, 1938 and 1939 of $4,118.20 and $2,071.97, respectively. The error assigned is the disallowance by respondent of deductions taken by petitioner in each year as allowable amortization or depreciation of cost of patent licenses acquired in exchange for...
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