OPINION.
HILL, Judge:
This proceeding involves deficiencies in income tax determined by respondent for the years 1939 and 1940 in the respective amounts of $496.03 and $128,27. Petitioner claims an overpayment for the year 1940. The only item in controversy in this proceeding is the basis for the depreciation of petitioner's concrete mixing plant located at Sparrows Point, Maryland.
The parties submitted a stipulation of all the facts, which...
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