Memorandum Opinion
DISNEY, Judge:
This case involves income taxes for the fiscal years ended August 31, 1936, and August 31, 1937. Deficiencies were determined in the respective amounts of $1,610.25 (with delinquency penalty of $80.51), and $305.97. The single issue presented is whether, in determining petitioner's base for allowance of depreciation in the taxable years, there may be included depreciation reported in previous income tax returns and not challenged...
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