FRANK, Circuit Judge.
1. The Tax Court found that, in the taxable years 1938 and 1939, taxpayer, engaged in the general practice of law, had a law library in a room in his residence, and that the room was used "entirely for professional purposes," by taxpayer, associate lawyers and taxpayer's clients. The Tax Court sustained the Commissioner in disallowing tax deductions for depreciation on several furnishings of the room including a radio, a cocktail-table, a rug...
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