KERNER, Circuit Judge.
This is a petition to review an order of the Board of Tax Appeals, four members dissenting, expunging asserted deficiencies in the taxpayer's income tax returns for 1936, 1937, and 1938. The problem presented is whether amounts charged off and allowed as depreciation for the years 1932 to 1935, inclusive, where no tax benefit has been received as a result of such allowance, were "allowed" within the meaning of § 113(b) (1) (B) of the Revenue...
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